PLEASE SHOW COMPLETE SOLUTION FOR THE QUESTION BELOW.

Jane is a self-employed attorney. This year, her net profit exceeded $350,000, which put her in the 37 percent tax bracket. Early in the year, Jane hired Ben as a paralegal and paid him a $33,000 salary.

a.) Compute the employer payroll tax on Bens salary.

b.) In addition to the employer payroll tax, Jane paid $400 unemployment tax on Bens salary. The salary and tax expense reduced Janes net earnings from self-employment, thereby saving $962 in self-employment tax. Compute Janes after-tax cost of hiring Ben.