Calculate the amount of tax for the salaries listed based on the following rules:

- Everyone will have to pay a fixed percentage of federal tax

- The state tax is calculated based on the state each person lives in

- the amount taxed in the sum of federal and state taxes.

Federal Tax Rate: 2%

State: 5%

Salary: $89,00

$44,00

$60,000

$120,000

Please show formula in excel.