Lourdes is a part$-$time lecturer at Xavier University in Cincinnati, where she earned

$$30,000.$ The university withheld federal income tax of $$3,375,$ state income tax of $$900,$

Cincinnati city income tax of $$375,$$$1,860$ of Social Security tax, and $$435$ of Medicare

tax. She also worked part of the year for Delta Airlines. Delta paid her $$10,000$ in salary,

and withheld federal income tax of $$1,125,$ state income tax of $$300,$ Cincinnati city

income tax of $$125,$ Social Security tax of $$620,$ and Medicare tax of $$145.$