For each of the following individuals, calculate the applicable self$-$employment tax. Assume that each individual files tax returns under single status. Remember, the IRS instructs employers to collect additional Medicare tax on all employee earnings more than $$200,000$ in a single year without regard to filing status. Martin Hughes earns net self$-$employment income of $$157,100.$ He works a second job from which he receives FICA taxable earnings of $$110,200.$