Answer
$6795
Work Step by Step
FICA stands for Federal Insurance Contributions Act, FICA taxed are paid by a person in addition to the income tax. This amount is used by the government for social security and medical benefits.
Calculate FICA taxes as mentioned below:
\[\begin{align}
& \text{FICA }\text{tax}=\left( \$110,000\times.0565\right)+\left(\$40,000\times0.0145\right)\\&=\$6,215+\$580\\&=\$6,795\end{align}\]
Hence,FICA tax owed by a not self-employed person is\[\$6,795\].