The company pays its workers the difference between their regular wages and the amount received for jury duty. Employee 1 is a non-exempt employee who has been receiving $400 a week. He was not at work this pay period because he completed 5 days of jury duty for which he was paid $70 ($10 per day plus 20 cents per mile from her house to the courthouse, a 20-mile round trip). How much of Employee 1's earnings from the company are subject to FICA taxes since he didn't actually have any work time?