Townson Company had gross wages of $$180,000$ during the week ended December $10.$ All earnings are subject to social security tax, while the amount of wages subject to federal and state unemployment taxes was $$24,000.$ Tax rates are as follows:

Line Item Description Percent

Social security $6\mathrm{.}0\%$

Medicare $1\mathrm{.}5\%$

State unemployment $5\mathrm{.}4\%$

Federal unemployment $0\mathrm{.}8\%$

The total amount withheld from employee wages for federal income taxes was $$32,000.$