Tanisha is a self-employed attorney. This year, her net profit exceeded $350,000, which put her in the 37 percent tax bracket. Early in the year, Tanisha hired Ben as a paralegal and paid him a $33,000 salary.

a. Compute the employer payroll tax on Ben’s salary.

b. In addition to the employer payroll tax, Tanisha paid $400 unemployment tax on Ben’s salary. The salary and tax expense reduced Tanisha’s net earnings from selfemployment, thereby saving $962 in self-employment tax. Compute Tanisha’s aftertax cost of hiring Ben.