For each individual, calculate the self$-$employment tax. Assume that each individual files tax returns under single status. Remember, the additional Medicare Tax threshold that applies to sel$-$employment income is based on the employee's filing status, but to simplify the process for employers, the IRS requires that Additional Medicare Tax be withheld from all employees who earn more than $$200,000$ in a single year, regardless of filing status.

$1.$Martin Hughes earns net self$-$employment income of $$149,900.$ He works a second job from which he receives FICA taxable earnings of $$129,200.$

Self$-$Employment tax $=$ $

$2.$Elisa Grant earns net self$-$employment income of $$198,000.$ She works a second job from which she receives FICA taxable earnings of $$100,400.$

Self$-$Employment tax $=$ $