In 2020, Sarah receives a wage advance of $2,000 that she fully intends to repay in 2020. Her biweekly gross pay is $2,500. On her paycheck on June 12, 2020, Sarah has $500 withheld to repay part of the advance. Her employer should withhold from the June 12 paycheck FICA tax of:

$123.00

$191.25

$153.00

$113.00