From January through November 20X2, Meir Concepts, Inc. pays Esme wages of $147,000. On December 1, 20X2, she resigns and is hired by Amir Company, which pays her $3,000 for the month of December. In 20X2, the OASDI limit is $147,000, the OASDI tax rate is 6.2%, and the HI tax rate is 1.45%. How much FICA tax (rounded to the nearest dollar) should Amir withhold from Esme's wages in December? A $25 B $250 C $230 D $60