This learning resource focuses on understanding and calculating FICA deductions from gross pay in order to determine taxable income. The document outlines a step-by-step approach beginning with the definition of goals and a formula, progressing to retrieval practice through quick calculations of FICA tax on various gross pay amounts. It provides a clear worked example involving a head counselor's earnings, illustrating the process of calculating FICA tax and arriving at the taxable income subtotal. Finally, the resource offers independent practice scenarios for learners to apply their knowledge by calculating FICA and taxable income for specific gross pay amounts.