Roland worked for Sorbonne Company for the first four months of 2016and earned $40,000 from which his

Question:

Roland worked for Sorbonne Company for the first four months of 2016and earned $40,000 from which his employer withheld $3,060 for payroll taxes. In May, Roland accepted a job with Lyon Company. During the last eight months of the year, Roland earned $84,000 from which Lyon withheld $6,426 for payroll taxes. What is Roland's credit for excess payroll taxes withheld?