Brooke, a single taxpayer, works for Company A for all of 2021, earning a salary of $73,000. (Round your intermediate and final answers to the nearest whole dollar amount.)

a. What is her FICA tax obligation for the year?

b. Assume Brooke works for Company A for half of 2021, earning $73,000 in salary, and she works for Company B for the second half of 2021, earning $123,000 in salary. What is Brookes FICA tax obligation for the year?