Tom's Gross Pay for the Week Is $800

Tom's gross pay for the week is $800.Tom's deduction for federal income tax is based on a rate of 18%.Tom has no voluntary deductions.Tom's yearly pay is under the limit for OASDI.How much is the amount of FICA tax that Tom's employer must record as payroll tax expense and pay to Social Security?

A) $68.00
B) $61.20
C) $122,40
D) $144.00