Her gross pay was $ 34854
For 2012 SS TAX WAS 6.2% Item 4 should then be .062 * 34854 = 2160.95
For 2012 Medicare tax was 1.45% Item 6 should be .0145 * 34854 = 505.38
FICA tax is Social security + medicare taxes
She paid $1762.39 state income tax
From table, with $32104 taxable as head of houshold she owes $4199 in fed tax ....she paid 4182.48 ...she owes the difference $16.52