Toni is married but files a separate return from her husband. If Toni’s employer withholds the proper amount of Medicare taxes on her $140,000 of taxable wages, her 2014 Medicare tax withheld and her Medicare tax liability are:

a. $2,030 and $2,165, respectively.

b. $2,165 and $2,030, respectively.

c. $2,165 and $2,165, respectively.

d. $2,030 and $2,030, respectively.