A:	where you have to pay out to federal or whatever.
ʌ WORD_BOUNDARY w ɛ ɹ WORD_BOUNDARY j uː WORD_BOUNDARY h æ v WORD_BOUNDARY t ə WORD_BOUNDARY p eɪ WORD_BOUNDARY aʊ t WORD_BOUNDARY t ə WORD_BOUNDARY f ɛ d ə ɹ ɹ ə l WORD_BOUNDARY ɔ ɹ WORD_BOUNDARY w ʌ t ɛ v ə ɹ WORD_BOUNDARY