Excess FICA Taxes During 2012 E earned $70,000 of wages from employer X and $50,000 of wages from employer Y. Bother employers withheld and paid the appropriate amount of FICA taxes on E's wages. Assume the temporary reduction in FICA tax for 2011 was not extended for 2012. A) What is the amount of excess taxes paid by E for 2012? B) Would it make any difference in the amount of E's refund or credit of the excess of FICA taxes if he was a full-time employee of X and a part-time employee of Y for the entire year