$46.$ Self$-$Employment Tax. Anita, a single taxpayer, reports the following items for $2023$:

Salary $$20,000$

Income for serving on the Board of Directors for XYZ Corporation $11,000$

Consulting gross income $9,000$

Expenses related to consulting practice $(15,000)$

a$.$ What is the amount of Anita$$s self$-$employment tax?

b$.$ How would your answer to Part a change if Anita$$s salary were $$180,000?$