Len Wilson is general manager of Valuepoint Salons. During 2024, Wilson worked for the company all year at a $13,200 monthly salary. He also earned a year-end bonus equal to 15% of his annual salary. Wilson's federal income tax withheld during 2024 was $1,320 per month, plus $7,603 on his bonus check. State income tax withheld came to $110 per month, plus $30 on the bonus. FICA tax was withheld on the annual earnings. Wilson authorized the following payroll deductions: Charity Fund contribution of 3% of total earnings and life insurance of $15 per month