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I am trying to fill out w-2s for my accounting class but I am stuck trying to calculate some of the state wages and tips.

I am trying to fill out w-2s for my accounting class but I am stuck trying to calculate some of the state wages and tips. One person's info includes $820 income/wk, 25.48 unemployment tax paid, and 102 union dues paid. I have tried doing it both with and without the union dues and I keep getting the wrong answer. How would I calculate this?

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