Michele received $140,000 in salary from Red Steel Corporation, where she is a construction engineer. Withholding for Federal income tax was $10,750. The proper amounts of FICA taxes (Social Security and Medicare) were withheld. Michele worked in Mexico from January 1, 2023, until February 15, 2024. Her $140,000 salary for 2024 includes $18,000 she earned for January and one-half of February 2024 while working in Mexico.