David makes $1,923 bi-weekly. His wife, Angela, makes $962 weekly. David works for the railroad and is exempt from receiving Social Security; therefore, his pay stub reflects zero for the Federal Insurance Contributions Act (FICA) deduction. Angela works as a bank manager and the deduction for FICA is 15.3% of her income. Both David and Angela have 1.45% deducted from their income for Medicare. Both parties have 8.74% withheld from their pay for federal income tax. David mandatorily contributes $200 bi-weekly to a retirement fund to take the place of FICA. Angela contributes 4% of her gross income to her retirement fund,