Russell Bell is a painter. He has no income he would report on line $1$a or line $1$b of his Schedule SE$*$

He earned $$169,470$ last year from his paintings. He had $$3,131$ in expenses. $($Note: He records his net profit in line $2,$ where it says $$Net profit or $($loss$).)$ You do not need to know which schedule or form it comes from, and he is not a minister or member of a religious order. He also does not get a deduction for one$-$half of self employment tax. How much self$-$employment tax does he owe $($line $12)?$ Round to the nearest dollar.