Carlotta is an employee and generates wages of $150,000 in 2022. Which of the following best describes the rate of tax associated with the Medicare portion of FICA taxes?

a. 7.65 percent payable by Carlotta’s employer.

b. 1.45 percent payable by Carlotta and 6.2 percent payable by the employer.

c. 1.45 percent each payable by Carlotta and the employer.

d. 2.9 percent but only up to the current year FICA cap.