On the December $29,2013,$ payday, Jo is out sick. Prior to this $$3,000$ paycheck, her $2013$ taxable wages were $$115,000.$ If Jo picked up her paycheck January $3,2014,$ how much FICA should Jo's employer have withheld if Social Security tax is $6\mathrm{.}2\%$ with the Social Security ceiling at $$117,000$ and the Medicare tax is $1\mathrm{.}45\%$ for the $2014$ tax year or the Social Security tax is $6\mathrm{.}2\%$ with the Social Security ceiling at $$113,700$ and the Medicare tax is $1\mathrm{.}45\%$ for the $2013$ tax year?

Select one:

a$.$

$$43\mathrm{.}50$

b$.$

$$229\mathrm{.}50$

c$.$

$$105\mathrm{.}50$

d$.$

None of these