Anita, a single taxpayer, reports the following items for $2023$:

$$ Salary: $$20,000$

$$ Corporate Board of Director$$s Income: $$11,000$

$$ Self$-$Employed Consulting Gross Revenue: $$9,000$

$$ Expenses associated with consulting: $($$$15,000)$

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

b$)$ How would your answer to Part $($a$)$ change if Anita$$s salary were $$150,000$ for the year?