Can you tell me the answer to #44? a-d?

Harrison Bernhardt participates in his employers 401(k) plan. Under the plan, employees may elect to reduce their salary by a certain percentage and have it paid into the plan's trust. In the current year, Harrison elects to defer $15,000 as a cash or deferred arrangement (CODA) contribution from his $80,000 salary. The plan provides that the employer will match the employee contribution up to 5 percent of compensation ($4,000). What amount is subject to employee FICA tax? What amount is subject to federal income tax? What amount is currently not subject to federal income tax? How would the tax consequences be different if Harrisons plan had been a 403(b) or 457(b) governmental plan