Hello, please help me with these questions. Thank you!

Q3 (Tax Rates). The FICA (Federal Insurance Contribution Act) taxes are imposed at a regressive tax rate. Which characteristic of the FICA tax made the tax rate regressive?

Q4 (Types of Taxes). Determine whether the following statement is true or false. Please provide a brief explanation on your choice. (1) The principal objective of the FUTA (Federal Unemployment Tax Act) tax is to provide some measure of retirement security. (2) Two persons who live in the same state but in different counties may not be subject to the same general sales tax rate. (3) In 2018, Charlie sells land (FMV = $100,000) to his daughter, Julie for $50,000. Charlie has not made a taxable gift. (4) Even if the property tax rates are not changed, the amount of property taxes (ad valorem taxes) imposed on reality may remain the same.

Q5 (Types of Taxes). Eileen, a resident of Wyoming, goes to Montana to purchase her new automobile. She does this because Wyoming imposes a sales tax while Montana does not. Has Eileen successfully avoided the Wyoming sales Tax? Explain.