Assume the Following Totals for the Disc Golf Palace for the Year

Assume the following totals for The Disc Golf Palace for the year ended December 31, 2022: $\begin{array}{ll}\text { Gross earnings } & \$ 100,000 \\\text { Employee FICA tax } & \$ 7,650 \\\text { Federal Income tax } & \$ 20,000 \\\text { State Income tax } & \$ 2,000 \\\text { Employer FICA tax } & \$ 7,650 \\\text { Federal unemployment tax } & \$ 102 \\\text { State unemployment tax } & \$ 900 \\\text { Wages subject to FUTA tax. } & \$ 17,000\\\\\text { Total 2022 subject related to Form 940: } & \$ 90\end{array}$ Compute the amounts that would appear on Form 940 for
a) Line 14: Balance due
b) Line 15: Overpayment