An employee earned $4,800 working for an employer in the current year. The current rate for FICA Social Security is 6.2% payable on earnings up to $117,000 maximum per year and the rate for FICA Medicare 1.45%. The employer's total FICA payroll tax for this employee is:

A.) Zero, since the FICA tax is a deduction from an employee's pay, and not an employer tax.

B.) $734.40.

C.) $297.60.

D.) $69.60.

E.) $367.20.