$1.$ Chris is an Uber driver and has the following tax items below:

a$.$ Chris has $$100,000$ of self$-$employment income during the year. What is the amount of Chris$$ self$-$employment tax? Also, what is the tax rate under $1401($a$)$ & $($b$)$ respectively?

b$.$ How does your answer change if Chris is married to Jane? Jane makes $$105,000$ per year as an employee of a business not affiliated with Chris. Is her salary included with Chris$$ self$-$employment income?

c$.$ Can Chris deduct the full self$-$employment tax under IRC $162?$ May he deduct a portion of the tax?

d$.$ Suppose that Chris is an employee with salary of $$100,000.$ Does Chris owe any taxes as an employee other than the normal income tax? What is the rate for each tax?

e$.$ If Chris$$ is an employee does his employee pay a tax on his salary as well?