Use the 2016 FICA tax rates, shown below, to answer the following question.
If a taxpayer is not self-employed and earns $\$ 136,000$, what are the taxpayer's FICA taxes?
Employee's Rates
$7.65 \%$ on first $\$ 118,500$ of income
Matching Rates Paid by the Employer
$7.65 \%$ on first $\$ 118,500$ paid in wages
$1.45 \%$ of wages paid in
excess of $\$ 118,500$
Self-Employed Rates
$15.3 \%$ on first $\$ 118,500$ of net profits
$2.9 \%$ of net profits in excess
of $\$ 118,500$
FICA taxes are $\$ \square$.
(Type an integer or a decimal. Round to the nearest cent as needed.)

Step 1 ：The taxpayer is not self-employed and earns $136,000. The FICA tax rate for the first $118,500 of income is 7.65%. For the remaining income above $118,500, the tax rate is 1.45%. We need to calculate the total FICA taxes by adding the tax for the first $118,500 and the tax for the remaining income.

Step 2 ：First, calculate the tax for the first $118,500 of income. This is done by multiplying the income limit of $118,500 by the tax rate of 7.65%. In mathematical terms, this is \(118500 \times 0.0765\).

Step 3 ：Next, calculate the tax for the remaining income above $118,500. This is done by subtracting the income limit from the total income to get the excess income, then multiplying the result by the tax rate of 1.45%. In mathematical terms, this is \((136000 - 118500) \times 0.0145\).

Step 4 ：Finally, add the tax for the first $118,500 of income and the tax for the remaining income to get the total FICA taxes. In mathematical terms, this is \((118500 \times 0.0765) + ((136000 - 118500) \times 0.0145)\).

Step 5 ：Final Answer: The total FICA taxes for the taxpayer are \(\boxed{10403.25}\).