An employee earned $155,000 working for an employer in the current year. The current rate for FICA Social Security is 6.2% payable on earnings up to $127,200 maximum per year and the rate for FICA Medicare 1.45% of all earnings. The employees total FICA payroll tax is:

A.$11,857.50.

B.$9,730.80.

C.$10,133.90.

D.$2,247.50.

E.$0, since the FICA tax is paid entirely by the employer.