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a taxpayer has $100,000 in W-2 income, and $100,000 in self-employment income. If the maximum earned income subject to FICA tax is $128,400, the employee

a taxpayer has $100,000 in W-2 income, and $100,000 in self-employment income. If the maximum earned income subject to FICA tax is $128,400, the employee tax rate is 7.65%, and the self-employment tax rate is 15.30%, how much does this taxpayer owe in FICA tax

a. $11,995.20
b. $19,645.20
c. $9,822.60
d. $17,472.60

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