Sally hires a maid to work in her home for $1,775 per month. The maid is 25 years old and not related to Sally. During 2016, the maid worked 8 months for Sally.

Do not round immediate computations and round your final answers to two decimal places.

a. What is the amount of Social Security tax Sally must pay as the maid's employer?

Over the years, the taxation and reporting of household employees' wages has caused many problems for taxpayers and the IRS. Congress addressed this problem by enacting what are commonly referred to as the "nanny tax" provisions. These provisions simplified the reporting process for employers of domestic household workers.

b. What is the amount of Medicare tax Sally must pay as the maid's employer?

c. What is the amount of Social Security and Medicare tax which must be withheld from the maid's wages?