25. Which of the following amounts paid by an employer to an employee is not subject to withholding?

a.	Commissions
b.	Travel expense reimbursements from an accountable plan
c.	Salary
d.	Bonus
e.	All of the above are subject to withholding

26. Which of the following taxpayers are not required to make estimated payments?

a.	A car mechanic who is self-employed and earns $50,000 a year.
b.	A wealthy individual whose earnings are from corporate dividends.
c.	An employee who works at a local department store with appropriate withholding and no other income.
d.	All of the above must make estimated payments.

27. Elwin worked at three jobs during 2015. He earned $30,000, $27,000, and $9,000, respectively, from the jobs. What is the total amount of FICA (Social Security and Medicare) tax that would have been withheld from Elwins wages?

a.	$4,054.80
b.	$4,092.00
c.	$5,003.10
d.	$5,049.00
e.	None of the above