Eden Enterprises has the following incomplete General Journal entry for the most recent pay date:

Date	Account Title	Account Number	Debit	Credit
August 27	Wages and salaries expense	522	$ 299,384.00
	Federal withholding tax payable	220		$ 50,895.28
	Social Security tax payable	221		18,040.82
	Medicare tax payable	222		???
	401(k) contributions payable	223		13,245.98
	Health Insurance payable	224		8,403.07
	Savings bonds payable	227		1,856.20
	Wages and salaries payable	226		202,723.43
August 27	Wages and salaries payable	226	202,723.43
	Cash	101		202,723.43

What is the amount of Medicare tax payable for the pay date, assuming that the health insurance is qualified under Section 125?

a. 2,260.55

b. 4,219.22

c. 13,245.98

d. 9,246.26