Your mom is right. The self employment tax is a standard $400.00 tax that all selfemployers pay annually, there’s no deductions or safe avenues for tax diversions available to reduce this amount.
Good news though is that you have write offs for for all expenses encured during each fiscal year. Included are office expenses such as the amont of space you use as an office. Some of your utilities can be declared also. There are many other deductions available.