The Gross Payroll Total for All Employees of Yanni's Gyros

The gross payroll total for all employees of Yanni's Gyros this month is $120,000. All employees' wages fall below the Social Security limit. The total FICA taxes for both employees and employer is

A) $9,087.
B) $9,180.
C) $18,174.
D) $18,360.