Basu owns 100% of an S corporation. This year, the corporation paid Basu a salary of $122,000. Basu's share of S corporation income for the year was $48,800. Assume that this is Basu's only income for the year. Compute any resulting payroll and self-employment income taxes. Assume the Social Security rate is 6.2% and Medicare rate is 1.45%. If an amount is zero, enter "0". If required, round your answers to nearest dollar. a. What amount is subject to employee payroll taxes? $ What amount is subject to self-employment taxes? $ b. Compute any resulting payroll and self-employment income taxes. Basu's payroll taxes: $ Self-employment income taxes: Carlota and Dave formed an S corporation that is owned as follows: Carlota 75% and Dave 25%. The corporation distributes an asset to each owner. The corporation has a basis of $97,500 for each asset. The fair market value of each of the assets is as follows: Carlota $136,500 and Dave $117,000. a. What is the recognized gain for the corporation? b. How much of the gain does Dave report? $ c. How much of the gain does Carlota report? $