7. Portia Grant is an employee who is paid monthly. For the month of January of the current year, she earned a total of $8,788. The Federal Insurance Contributions Act (FICA) tax for social security is 6.2% of the first $137,700 of employee earnings each calendar year and the Federal Insurance Contributions Act (FICA) tax rate for Medicare is 1.45% of all earnings. The Federal Unemployment Taxes (FUTA) tax rate of 0.6% and the State Unemployment Taxes (SUTA) tax rate of 5.4% are applied to the first $7,000 of an employee's pay. The amount of federal income tax withheld from her earnings was $1,458.17. Her net pay for the month is: (Round your intermediate calculations to two decimal places.) A) $6,223.54 B) $6,601.54 C) $6,784.97 D) $6,657.54 E) $7,548.71 8. Which of the following is not an employer payroll tax? A) Social Security tax equal to that withheld from employees. B) Medicare tax equal to that withheld from employees. C) State unemployment tax. D) Federal unemployment tax. E) Federal income tax equal to that withheld from employees.