I need typed answer with explanation don't use chatgpt answer. Give me a step by step proper explanation I will thumb up.

Martin Hughes earns net self-employment income of $149,700. He works a second job from which he receives FICA taxable earnings of $93,800. Self-Employment tax = $

Elisa Grant earns net self-employment income of $195,100. She works a second job from which she receives FICA taxable earnings of $70,400. Self-Employment tax = $