(a) A City's authorized spending plan totaled S780 million for fiscal year 2018. Revenues from taxes on sales and incomes totaled S240 and S120 million respectively. User fees and other charges amounted to S100 million. Other miscellaneous resources totaled $75 million. Calculate the City's millage for 2018. The tax base is estimated at $3.5 billion. (10 points) (b) The assessed value for Resident Y in this City is $75,000. Resident Y qualifies for an exemption totaling S5,600. Calculate Resident Y's total tax liability. (5 points)