An employee has an annual salary of $189,000. The employee pays $2000 per year in FSA, $2000 per year in HSA, $2500 in DCA, and $2700 per year in health insurance. Calculate the total amount of money that the IRS will receive for this employment in payroll taxes and unemployment insurance. Use the following tax information:

SS tax is 6.2% of first $137,200

Medicare tax is 1.45 %

FUTA is 8% on first $8,000 and 5.4% credit (discount) is given to employer who pays SUTA on time.

SUTA is 2.5% on first $10,500

Assume that the employer does not pay SUTA on time. (5 points)