23. For payroll period ending May 31, 2020, gross pay was $600,000 and the following taxes and withholdings were deducted: FICA tax 7.65% Federal tax 20% State tax 3% Health insurance premiums $40,000 401(k) retirement contribution 5% Charitable contribution $5,000 Wage garnishment for IRS debt $1,100 a. Calculate the total payroll taxes and withholdings liability (total amount withheld) on May 31, 2020. b. Calculate the net wages payable to employees on May 31, 2020.