A single taxpayer is an employee, and his salary is $$120,000.$ He also works as a self$-$employed consultant. Net profit reported on Schedule C $($Profit or Loss from Business Sole Proprietorship$)$ is $$42,000$ in $2023.$ The social security wage base for $2023$ is $$160,200.$

Label your work and provide calculation details for credit.

What is the total self$-$employment tax for $2023?$

What is the amount of the deduction, if any, related to the self$-$employment tax?