After you file

My question and situation is specific to the worksheet to defer certain taxes for Schedule SE filers. I've attached a copy of the worksheet to help explain. Even though the worksheet shows that I can defer $13 of my self-employment tax until 2022, why would I want to do that? Isn't this deferral optional? Also, since I am getting a Federal refund of less that $100, shouldn't that cancel this deferral? Why would I defer and still get a refund? I would prefer to remove this worksheet and remove Schedule 3 and pay the $13 tax. I cannot figure out how to do that.

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