12. Steven owns a construction firm. He has six full-time employees. He also has contractors who work with Steven's construction firm and several other construction firms. Based on the following information, how much does Steven owe in FICA tax for the current pay period? a) $680.38 b) $627.04 c) $782.60 d) $690.59 13. Allen, a fiscal year taxpayer, is trying to determine the final date for submitting his tax return. His fiscal year begins on April 1 and ends on March 31. Which of the following would be Allen's due date for filing his tax return? a) July 15th unless the due date falls on a Saturday, Sunday, or legal holiday b) April 15th unless the due date falls on a Saturday, Sunday, or legal holiday c) The last day of the month following the end of his fiscal year d) June 15 th, unless the date falls on a Saturday, Sunday, or legal holiday