The monthly salaries for December and the year-to-date earnings of the employees of Bush Consulting Company as of November 30 follow. Determine the amount of social security tax to be withheld from each employee's gross pay for December. Assume a 6.2 percent social security tax rate and an earnings base of $132,900 for the calendar year. Employee December Year-to-Date Earnings No. Salary Through November 30 Soc. Sec. Taxable Earnings December Social Security Tax 6.20% 1 $ 9,300 $ 98,400 2 9,400 69,400 3 10,050 110,550 4 9,400 99,400