Certain categories of employees have special rules concerning coverage under FICA. Which of the following accurately describes one of these specialized situations?

a.Inmates of U.S. penal institutions are required to pay OASDI and Medicare.

b.If a household employee is paid $2,000 or more in cash wages in one year, then the employer is liable for FICA.

c.Federal government employees only pay OASDI, but not Medicare.

d.If a child under 21 works for his/her mom's corporation, then the child is exempt from FICA.