Answer
\[\$4,859\]
Work Step by Step
FICA tax can be calculated by multiplying the total of taxable amount to their tax rates mentioned in the FICA tax table given in the textbook.FICA tax can be ascertained by substituting the values in the formula as mentioned below:
\[\begin{align}
& \text{FICA }\text{tax}=\text{Taxable amount}\times \text{Tax rate} \\
& =\$86,000\times5.65percent\\&=\$4,859\end{align}\]
