4. Baker is single and earned $226,500 of salary as an employee in 2017. How much should his employer have withheld from his paycheck for FICA taxes? (Rounded to the nearest whole dollar amount)

A. $10,786

B. $15,923

C. $10,354

D. $11,409

5. Which of the following audits is the most common and typically less comprehensive?

A. Correspondence.

B. Random.

C. Office.

D. Field.

E. None of the choices are correct.

26. Dominic earned $1,500 this year, and his employer withheld $200 of federal income tax from his salary. Assuming that Dominic is single, 30 years old, and will have zero tax liability this year, he:

A. is required to file a tax return.

B. is not required to file a tax return but should file a return anyway.

C. is required to file a tax return but should not file because he owes no tax.

D. is not required to file a tax return and should not file a return.

E. None of the choices are correct.

27. Leonardo, who is married but files separately, earns $80,000 of taxable income. He also has $15,000 in city of Tulsa bonds. His wife, Theresa, earns $50,000 of taxable income. If Leonardo earned an additional $30,000 of taxable income this year, what would be the marginal tax rate on the extra income foryear 2017? (Use tax rate schedule)

A. 27.75%

B. 17.50%

C. 25.00%

D. 28.00%

E. None of the choices are correct.