Logan Walsh is general manager of Moonwalk Apartments. During $2025,$ Walsh worked for the company all year at a $ $14$ comma $700$ monthly salary. He also earned a$$ year$-$end bonus equal to $10\%$ of his annual salary. Walsh$\text{'}$s federal income tax withheld during $2025$ was $ $3$ comma $528$ per$$ month, plus $ $4$ comma $234$ on his bonus check. State income tax withheld came to $ $130$ per$$ month, plus $ $120$ on the bonus. FICA tax was withheld on the annual earnings. Walsh authorized the following payroll$$ deductions: Charity Fund contribution of $1\%$ of total earnings and life insurance of $ $10$ per month. Moonwalk Apartments incurred payroll tax expense on Walsh for FICA tax. The company also paid state unemployment tax and federal unemployment tax.$$