Dave and Sharon Sampson want to determine their taxes for this year. Their combined income will be $65,000 for the entire year. They did not make any individual retirement account (IRA) contributions. The Sampsons are filing jointly 1. Help the Sampsons estimate their Federal Income Contributions Act (FICA) tax, which consists of Social Security and Medicare taxes. For 2018, the FICA tax rate is 7.65% for annual incomes less than $128,400. Gross Income $ FICA Tax Rate x FICA Tax $ 2. The Sampsons will use the standard deduction of $24,000 rather than itemize their deductions. Help the Sampsons estimate their taxable income by filling in the following worksheet Gross Income Individual Retirement Account (IRA) Contribution $ $ Adjusted Gross Income Standard Deduction $ Taxable Income $ 3. What is the Sampsons' marginal tax rate? 4. Help the Sampsons determine their personal income tax by accounting for the child tax credits. The tax credit is $2,000 for each of their two children