Current Attempt in Progress

In January, gross earnings in Waterway Company were $$44,000.$ The $7\mathrm{.}65\%$ FICA tax rate consists of the Social Security tax rate of $6\mathrm{.}2\%$ on salaries and wages up to $$128,400$ and the Medicare tax rate of $1\mathrm{.}45\%$ on all salaries and wages. Federal income tax withheld was $$8,000,$ and state income tax withheld was $$1,070.$