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Jillian, a single individual, earns $ 2 3 0 , 0 0 0 in 2 0 2 2 through her job as an accounting manager.

Jillian, a single individual, earns $230,000 in 2022 through her job as an accounting manager. What is her FICA tax?
A. $17,865
B. $12,449
C. $12,719
$17,595
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