34. For the current month, Jackson Cement Co. incurred payroll expenses as follows: Gross salaries and wages ........... $675,000 Payroll taxes: OASDI (Social Security Tax) employer's share ........................ 41,850 HI (Medicare tax)employer's share 9,788 726,638 Amounts withheld and paid to the government: Employee income taxes withheld (108,990) OASDIemployees' share .......... ( 41,850) HIemployees' 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