Dora worked for ABC Company and made $68,000 and the employer withheld $816 in California State Disability Insurance. In June, she accepted a new position with DHM Inc. where she earned $100,000 through December 31. This employer withheld $1,200 in California State Disability. Did Dora have too much California State Disability withheld and if yes, how does she resolve this? 

A) She has no recourse.

B) Go to DHM and request a refund for the excess that was withheld for the year.

C) Write a letter to the IRS requesting a refund. 

D) Compute the excess amount withheld and enter on line 74 of FTB Form 540