For each of the following individuals, calculate the applicable self-employment tax. Assume that each individual files tax returns under Married Filing Jointly status. NOTE: For simplicity, all calculations throughout this exercise, both intermediate and final, should be rounded to two decimal places at each calculation.

3: Elisa Grant earns net self-employment income of $197,300. She works a second job from which she receives FICA taxable earnings of $71,900. Self-Employment tax = $