LO 9.3 10. Jan has two jobs during 2010. One employer withheld and paid FICA taxes on $66,600 of Jan’s salary, and the other employer withheld and paid FICA taxes on $44,400 in salary paid to Jan. Calculate the amount of Jan’s overpayment of FICA taxes that he should claim on his 2010 Form 1040.

$ ____________