An owner owned 80 acres of land, fronting on a town road. two years ago, the owner sold to a buyer the back 40 acres. the 40 acres sold to the buyer did not adjoin any public road. the owner's deed to the buyer expressly granted a right-of-way over a specified strip of the owner's retained 40 acres, so the buyer could reach the town road. the deed was promptly and properly recorded. last year, the buyer conveyed the back 40 acres to a doctor. they had discussed the right-of-way over the owner's land to the road, but the buyer's deed to the doctor made no mention of it. the doctor began to use the right-of-way as the buyer had, but the owner sued to enjoin such use by the doctor. the court should decide for

On january 8, the end of the first weekly pay period of the year, regis company's payroll register showed that its employees earned $22,760 of office salaries and $70,840 of sales salaries. withholdings from the employees' salaries include fica social security taxes at the rate of 6.20%, fica medicare taxes at the rate of 1.45%, $13,260 of federal income taxes, $1,450 of medical insurance deductions, and $860 of union dues. no employee earned more than $7,000 in this first pay period. required: 1.1 calculate below the amounts for each of these four taxes of regis company. regis’s merit rating reduces its state unemployment tax rate to 3% of the first $7,000 paid to each employee. the federal unemployment tax rate is 0.60