Harrison Bernhardt participates in his employer’s 401(k) plan. Under the plan, employees may elect to reduce their salary by a certain percentage and have it paid into the plan’s trust. In the current year, Harrison elects to defer $15,000 as a cash or deferred arrangement (CODA)

contribution from his $80,000 salary. The plan provides that the employer will match the employee contribution up to 5 percent of compensation ($4,000).

a. What amount is subject to employee FICA tax?

b. What amount is subject to federal income tax?

c. What amount is currently not subject to federal income tax?