Jacob earns $180,000 and participates in a 401(k) plan that offers a 75% match for contribution up to 3% of salary. He elects to contribute $6000 to the 401(k) account and employer matches $4,500. Out of the contributions made by the employer and employee, what amount of these contributions is subject to payroll tax (including social security tax and medicare tax) and what amount of these contributions is subject to income tax?

Amount subject to payroll tax $ ?

Amount subject to income tax $ ?