Roy and Sylvia are married and file a joint return. Roy is a basketball coach at a medium-size college and earns $240,000 a year. Sylvia is an elementary school teacher earning $50,000 annually. What is Roy and Sylvia's tax due, or refund from, the 0.9% Medicare tax after considering withholding of the Medicare tax, if any? 

a. $360 tax due 

b. $90 refund 

c. $0 tax due or refund 

d. $360 refund