Richardson Company is in its first year of operations as a hardware and software retailer (with occasional consulting jobs). Richardson reports the following current year results (without respect to the type of entity): "Business" Income: Sales $490,000; Gross Consulting Fees Collected $30,000; Dividend Income (5% investment in Novice Software Co.) $4,000; Loss on Sale of Novice Stock ($28,000 - $33,000, held 11 months) ( $ 5,000) "Business" Expenses and Costs: Cost of Goods Sold (142,200); Salaries of 5 employees other than owner Tony Richardson ($30,000 x 5 = 150,000) ; Payroll taxes paid on employees [($150,000 x .0765) + ($35,000 x .062) = 13,645]; Health insurance coverage for employees ($3,000 x 5= 15,000) ; Retirement plan contributions for employees (10% of salaries) ( 15,000); MACRS depreciation on various company assets ( 35,748); Interest, rent, utilities, insurance, supplies, and miscellaneous expenses ( 59,337); Contributions to public charities ( 13,300) ; Compensation to Owners of "Business": Reasonable salary compensation to Tony Richardson ( 65,000); Other cash payments to owners (20,000); Health insurance coverage for Tony Richardson ( 3,000); Retirement plan contribution for owner (10% of "reasonable salary") ( 6,500) Tony and Ellen Richardson (both age 53) file a joint federal income tax return in the current tax year. They do not have any dependents. In addition to any compensation/income from the business described above, Ellen received a salary of $41,300 from ED Industries. Tony and Ellen also received $1,400 personal interest on a joint account, $1,200 personal dividends from jointly-held Thomson Company stock, and $9,200 from the sale of 100 shares of Thomson stock (originally acquired 5 years ago for $3,100). Tony and Ellen's personal expenses for the year include $2,600 personal property taxes, $12,400 state income taxes, 10,300 charitable contributions (not including the amounts mentioned above), $8,800 interest on personal home mortgage, and $2,600 of unreimbursed employee expenses by Ellen. Tony and Ellen's personal expenses for the year include $2,600 personal property taxes, $12,400 state income taxes, 10,300 charitable contributions (not including the amounts mentioned above), $8,800 interest on personal home mortgage, and $2,600 of unreimbursed employee expenses by Ellen.

Determine the Richardson's final federal income tax liability and any FICA taxes paid on Tony's compensation by Tony and by Richardson Company Once again, allocate 100% of all S corporation items to Tony Richardson.