Problem 9-14 The FUTA Tax (LO 9.6)

Thomas is an employer with two employees, Patty and Selma. Patty's wages are $12,450 and Selma's wages are $1,275. The state unemployment tax rate is 5.4 percent.

Calculate the following amounts for Thomas:

Round your answer to two decimal places.

a.	FUTA tax before the state tax credit	$__________
b.	State unemployment tax	$__________
c.	FUTA tax after the state tax credit	$__________

Problem 9-15 Qualified Retirement Plans (LO 9.7)

Adam Grisly, a single taxpayer, retired from a long career in coal mining in 2017 when he was only 58 years of age. In 2018, his only source of income is wages of $17,500 from a part-time job. Adam knows he needs to save additional funds for retirement and opens an IRA in 2018 and contributes $2,100. Adam is also looking for additional work and completed some training courses for which he received a $200 lifetime learning credit. Adam's tax liability before any credits is $550.

What is the amount of Adam's Saver's Credit associated with his IRA contribution? $______________