Dee is paid $5,000 on November 8. Dee had cumulative gross earnings, including overtime pay, of $130,100 prior to this pay. The amount of FICA taxes (OASDI and HI) to withhold from Dees pay is

	a.	$382.50
	b.	$266.50
	c.	$72.50
	d.	$246.10
	e.	None of the above.

Fess receives wages totaling $74,500 and has net earnings from self-employment amounting to $71,300. In determining her taxable self-employment income for the OASDI tax, how much of her net self-employment earnings must Fess count?

	a.	$74,500
	b.	$71,300
	c.	$58,400
	d.	$132,900
	e.	None of the above.