James is 30 years old, whoes gross salary pay was $38,000. James employer with held $1520 in state income taxes and $18540 in federal income taxes. 3% of James salary was put into a 403(b)plan. There was a $950 contribution made through payroll deductions to United Way. The group life time insurance is $64,000 at no cost to James. (1.5 of his annual salary). There is also health insurance in which James pays $250 a month & James employeer pays $300. The cost per $1,000 of protection a month for James age is 0.08.

Compute the amount the following that should be reported on James W-2.

a) wages, tips, other compensation (box1)

b) federal income tax withheld (box 2)