Hester (age 17) is claimed as a dependent by his parents, Charlton and Abigail. In 2021, Hester received $10,000 of qualified dividends and he received $13,000 from a part time job. What is his taxable income for 2021?

1. $9,650
2. $10,450
3. $21,900
4. $23,000

Baker is single and earned $225,000 of salary as an employee in 2021. How much should his employer have withheld from his paycheck for FICA taxes (rounded to the nearest whole dollar amount)?

1. $10,924
2. $12,117
3. $12,341
4. $17,213