In each of the following independent situations, determine the amount of FICA that should be withheld from the employee’s 2017 salary by the employer.
a. Harry earns a $50,000 salary, files a joint return, and claims four withholding allowances.
b. Hazel earns a $115,000 salary, files a joint return, and claims four withholding allowances.
c. Tracy earns a $190,000 salary, files a joint return, and claims four withholding allowances.
d. Alicia’s 17-year-old son, Carlos, earns $10,000 at the family sole proprietorship.