Rena and Ronald,a married couple,each earn a salary of $200,000.They will be required to pay additional payroll taxes in 2013 of

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The additional payroll tax in 2013 is the 0.9% Medicare surtax that applies to wages above $200,000 for individuals or $250,000 for married couples filing jointly. Since Rena and Ronald are a married couple earning a combined salary of $400,000, they exceed the $250,000 threshold and will have to pay the additional 0.9% Medicare surtax on the excess amount of $150,000 ($400,000 - $250,000). This amounts to $1,350 in additional payroll taxes. Option A is incorrect because they will have to pay the extra payroll taxes. Option C and D are incorrect since they are not realistic as the 0.9% pay rate is too low to bring value to these options.

Rena and Ronald,a Married Couple,each Earn a Salary of $200,000