Bob is a 50 percent owner of Barco Enterprises. During 2017, Barco earned $80,000 in net income after subtracting Bobs $50,000 salary. Bob also withdrew $20,000 from Barco during the year. Bob would like to know the amount of the FICA taxes and by whom they would be paid if;

1. Barco is a general partnership
2. Barco is an S Corporation