38. Roland worked for Sorbonne Company for the first four months of 2011 and earned $36,000 from which his employer withheld $2,034 for payroll taxes. In May, Roland accepted a job with Lyon Company. During the last eight months of the year, Roland earned $84,000 from which Lyon withheld

$4,746 for payroll taxes. How much credit can Roland claim for excess payroll taxes withheld?