Tonya Angel has gross earnings of $8,000 this month. Her cumulative earnings up to the current month amount to $127,500. Assuming rates of 6.2% for FICA-OASDI and 1.45% for FICA-HI and a yearly wage base of $102,000 for FICA-OASDI, Tonya's deductions for FICA taxes this month will total: 1) $496.00 2) $167.40 3) $612.00 4) 5116.00