An employee earned $3,300 working for an employer in the current year. The current rate for FICA Social Security is 6.2% payable on earnings up to $117,000 maximum per year and the rate for FICA Medicare 1.45%. The employer's total FICA payroll tax for this employee is:
a Zero, since the FICA tax is a deduction from an employee's pay, and not an employer tax.
b $252.45.
c $47.85.
d $204.60.
e $504.90.