1 Sal earned a $60,620 salary as an employee in 2021. How much should his employer have withheld from his paycheck (employee portion) for FICA taxes (rounded to the nearest whole dollar amount)? QUESTION 2 Roella AGI is $97,000. Her current tax liability is $14,300. Last year, her tax liability was $11,100. She will not owe underpayment penalties (safe harbor provision) if her total estimated tax payments are at LEAST which of the following (rounded) amounts (assume she makes the required payments each quarter)