martin s albert social security number 111 11 1111 is 39 years old and is married to michele r albert social security number 123 45 6789/

a. Martin received $120,000 in salary from Red Steel Corporation, where he is a construction engineer. Withholding for Federal income tax was $10,750. The amounts withheld for FICA tax were as follows: $7,049 ($113,700 × 6.2%) for Social Security and $1,740 ($120,000 × 1.45%) for Medicare. Martin worked in Mexico from January 1, 2012, until February 15, 2013. His $120,000 salary for 2013 includes $18,000 he earned for January and one-half of February 2013 while working in Mexico.