In each of the following independent situations, determine the amount of FICA that should be withheld from the employee's 2020 salary by the employer.

		Amount of FICA
a.	Harry earns a $25,000 salary and files a joint return.
b.	Hazel earns a $157,600 salary and files a joint return.
c.	Tracy earns a $162,000 salary and files a joint return.
d.	Alicia's 17-year-old son, Carlos, earns $2,500 at the family sole proprietorship.

Exhibit 13.5 FICA Rates and Base Social Security Tax Medicare Tax Percent X Base Amount + Percent X Base Amount 11 Maximum Tax 2016 6.20% II Unlimited 6.20% 118,500 127,200 128,400 132,900 137,700 + 1.45%** X + 1.45%** + 1.45%** X + 1.45%** 2017 2018 2019 2020 2021 Unlimited Unlimited 6.20% Unlimited Unlimited Unlimited Unlimited Unlimited Unlimited 6.20% 6.20% + 1.45% + 1.45%** X Unlimited Unlimited Unlimited 6.20%