Give the major product for the following reaction. 
Definitions:
FICA Medicare
A federal payroll (or employment) tax used to fund the Medicare program, split between employers and employees.
Federal Income Taxes
Taxes levied by the federal government on yearly earned income.
Regular Rate
The hourly pay rate that is used to calculate overtime premium.
Warranty Expense
The estimated cost associated with the repair, replacement, or refund of products under warranty, recognized as a liability by a company.
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