Mr. Williams is employed by BDF Inc. Assume that in the year 2018, the SOcial SEcurity base amount increases to $131,000.

a. Compute BDF's 2-18 employer payroll tax with respect to Mr. Williams assuming that his annual compensation is $60,000.

b. Compute BDF's 2018 employer payroll tax with respect to Mr. Williams assuming that his annual compensation is $200,000.