102,000 FICA tax
Medicare tax individuals is 1.4% and 2.9% self-employed
n = continuing medicare tax
Solution: 102,000 x 1.4%= 1,428 individual tax
102,000 x 2.9% = 2,958 self-employed tax
1,428 + 2,958 = n continuing medicare tax
Answer: n = $4,386 continuing medicare tax