Q$8)$ Max Coen is employed as a full$-$time police officer by the Memphis Police Department. He is required to abide by the department's rules of conduct, which apply whether he is on$-$duty or off$-$duty. With the department's permission, Max "moonlights" as a security guard for several public$-$school districts. While serving as a security guard, he is required to wear his police uniform and to carry police equipment $($gun$,$ handcuffs, etc.$).$ The school districts pay security guards on an hourly basis and do not withhold income tax or payroll tax. This year, Max earned a $\backslash (\backslash$$ $32,000\backslash )$ salary from the city of Memphis and $\backslash (\backslash$$ $8,100\backslash )$ wages from the school districts. Do Max's wages constitute net earnings from self$-$employment on which he must pay SE tax?