Thomas is an employee for a religious order that requires him to take a vow of poverty. The religious order filed Form SS-16, Certificate of Election of Coverage, in November of 2022. Thomas had been an employee for the entire year of 2022. For which of the following parts

of the years can the religious order elect to pay Thomas's Social Security and Medicare taxes?

a) No portion of the year

b) The last quarter

c) The last 2 months

d) The entire year