Rachel requires surgery on April 23, 2017 and does not return to work until September 1, 2017. While on disability, she receives $1,500 in third-party sick pay. Her employer paid 45% of the disability insurance premium. How much of this payment is subject to FICA and FIT?

a. $825 subject to FICA $825 subject to FIT

b. $675 subject to FICA $675 subject to FIT

c. $1,500 subject to FICA $1,500 subject to FIT

d. $1,500 subject to FICA $675 subject to FIT