Miller Company provides a bonus compensation plan under which key employees receive bonuses equal to 10% of Miller's income after deducting income taxes but before deducting the bonus. If income before income tax and the bonus is $400,000 and the income tax rate is 30%. the bonuses should total a. $27, 160 b. $28, 866 c. $36, 400 d. $40,000 Voluntary payroll deductions may include all of the following except a. union dues b. 401 K deductions c. group hospital insurance d. FICA taxes All of the following payroll taxes are levied against the employer except a. FICA taxes b. federal unemployment taxes c. state unemployment taxes d. federal income taxes withheld