Mattola Company is giving each of its employees a holiday bonus of $95 on December 16 (a non payday). The company wants each employee's check to be $95. The supplemental tax percent is used.

Round your calculations and answers to the nearest cent.

a. What will be the gross amount of each bonus if each employee pays a state income tax of 2.8% (besides the other payroll taxes)? $

b. What would the net amount of each bonus check be if the company did not gross-up the bonus? $