Use the following information to answer questions $1-3$:

James is a software developer that lives and works in Atlanta, Georgia. He has

a gross annual salary of $$135,700.$ He contributes $5\%$ of his gross salary to his

$401($k$)$ retirement account. His employer deducts $$1,200$ per year for health

insurance. James also paid $$1,500$ in student loan interest this year and takes

the standard deduction on his tax returns. He has no Georgia$-$specific

additions or deductions to the income reported on his state tax return.

Question $1-$ What is James's FICA$-$Social Security tax liability $($in other words,

how much will James owe for social security payroll taxes$)?$

QUESTION $2-$what is james effective tax rate for federal income taxes only?

QUESTION $3-$What is James state taxable income for Georgia income taxes