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Which of the following factors least directly influences infiltration capacity?
Under-Withheld
A situation where not enough taxes have been taken out of an individual's paycheck, leading to a potential tax bill.
Supplemental Payments
Extra payments received in addition to regular income, such as bonuses or overtime pay, which can affect a taxpayer's AGI.
Self-Employment Taxes
Taxes paid by self-employed individuals, covering Social Security and Medicare taxes, based on net earnings from self-employment.
Ceiling Amount
A maximum limit placed on the value, income, or other financial metric that can be used for calculations, such as determining eligibility for tax deductions or credits.
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