Armando Ruiz earned $42,700 working for Beasley Company in the current year. The current rate for Federal Insurance Contributions Act (FICA) Social Security is 6.2\% payable on earnings up to $137,700 maximum per year, and the rate for Federal Insurance Contributions Act (FICA) Medicare 1.45\%. The employer's total Federal Insurance Contributions Act (FICA) payroll tax for Armando Ruiz is: A. \$0, since the Federal Insurance Contributions Act (FICA) tax is only deducted from an employee's pay. B. $3,266.55. C. $2,647.40. D. $6,533.10. E. $619.15