D) FICA-Medicare taxes Question 9 9) Federal income taxes are: A) deducted to arrive at an employee's gross pay. B) added to arrive at an employee's net pay. C) deducted to arrive at an employee's net pay. D) not borne by the employee. Question 10 10) Which of the following deductions is paid by both the employer and employee? A) Federal income taxes B) Federal unemployment taxes C) FICA taxes D) SUTA taxes Question 11 11) Berkley's gross pay for the month is $5,400. His deduction for federal income tax is based A) $4,122.90