I$\text{'}$m completing a Form $940$ for a business. The gross wages are $$82,373\mathrm{.}36$ with caf $125$ insurance deductions of $$1875.$How should I complete lines $3$ and $4$ of the form $940?$ I$\text{'}$m showing excess wages of $$38498\mathrm{.}36$ which is showing correct and taxable of $$42$k which is also showing correctly.