Natalia Is a Full-Time Exempt Employee Who Earns $215,000 Annually

Multiple Choice

Natalia is a full-time exempt employee who earns $215,000 annually, paid monthly. Her year-to-date pay as of November 30 is $197,083.33. How much will be withheld from Natalia for FICA taxes for the December 31 pay date? (Social Security maximum wage is $127,200. Do not round interim calculations, only round final answer to two decimal points.)

A) $292.04
B) $394.79
C) $1,370.63
D) $421.04