31. For the current month, Jackson Cement Co. incurred payroll expenses as follows: Gross salaries and wages $675,000 Payroll taxes: OASDI (Social Security Tax) 41,850 employer's share HI (Medicare tax)-employer's share 9,788 726,638 Amounts withheld and paid to the government: Employee income taxes withheld (108,990) OASDI-employees' share (41,850) HI-employees' share (9,788) a. What amount can Jackson claim as a tax deduction for salary and wage expense? b. How much can Jackson deduct as tax expense