Inna, a famous Romanian singer, received in January from HaHAHA Production SRL a copyright income of 15,000 lei (gross value). The standard tax treatment for this income applies. Inna also works as an employee for her own company. Compute the income tax and the social contributions (if any; cumulatively) the payer of the income (HaHAHA Production SRL) must retain from the copyright income payable to Inna.

Choose an option:

Income tax of 900 lei, social contributions - 0 lei

b) Income tax of 0 lei, social contributions - 0 lei

c) Income tax of 1,500 lei, social contributions - 0 lei

d) Income tax of 525 lei, social contributions - 3,150 lei