If Ramzi earned $49 000 from employment, what will his employer deduct for his CPP contributions in 2018? The YMPE and YBE for 2018 are $55 900 and $3,500, respectively. The employee contribution rate is 4.95%. (Round to the nearest dollar).

.

A.

$2,594

B.

$2,426

C.

$2,252

D.

$2,767