Eva received $60,000 in compensation payments from JAZZ Corp. during 2019. Eva is a single individual and she incurred $5,000 out of pocket business expenses relating to her work for JAZZ, Corp. JAZZ (business travels, meeting expense, etc) did not reimburse Eva for any of these expenses. Eva is single and she deducts a standard deduction of $12,200.

• Assume that Eva is considered to be an employee. What amount of FICA taxes is she required to pay for the year? Note this tax will be paid through the deductions of W2.
• Assume that Eva is considered to be an employee. What is her regular income tax liability for the year?

• DESCRIPTION	AMOUNT	EXPLANATION (if any)
  (1) Salary
  (2) FICA taxes of employee-only portion	7.65%
  (3) FICA tax deducted from her paycheck - (1) * (2)
  Payroll [FICA] tax liability
  (1) Salary
  (2) Standard deduction
  (3) Taxable income
  Regular tax liability