The Federal Insurance Contributions Act (FICA) is made up of
two items, Social Security and Medicare taxes. For 2016, the Social Security
tax rate is 6.2% on the first $118,500 wages paid. The Medicare tax rate is
1.45% on the first $200,000 and 2.35% above $200,000. Since the total earnings is
only $110,700 which is not yet taxable. So there is no taxable earnings yet.
Pythagorean theorm is a^2+b^2=c^2
so 10^2+ 24^2 =c^2
100+576=c^2
676=c^2
26=c