Phaedra Hise had earned total salary of $$120,000$ through November $30.$ Her December salary is $$9,800.$ Richard Tangard began employment on December $1$ and will be paid his first month's salary of $$7,000$ on December $31.$ Income tax withholding for Decembe for each employee is as follows:

Phaedra Hise Richard Tangard

Federal Income Tax

$$2,180$

$$1,390$

State Income Tax

$390$

$250$

FICA tax on the first $$128,400$ of earnings per employee is over $128,400$