An Employee Earned $37,000 During the Year Working for an Employer

An employee earned $37,000 during the year working for an employer when the maximum limit for Social Security was $118,500.The FICA tax rate for Social Security is 6.2% and the FICA tax rate for Medicare is 1.45%.The employee's annual FICA taxes amount is:

A) $2,294.00.
B) $536.50.
C) $2,830.50.
D) $1,757.50.
E) $8,950.50.