which one is correcr? explain please.

An employee earned $44,200 working for an employer in the current year. The current rate for FICA Social Security is 6.2% payable on earnings up to $128.400 maximum per year and the rate for FICA Medicare 1.45%. The employer's total FICA payroll tax for this employee is: Multiple Choice $2,74040. S640.90. 56,76260. $3,381 30. ) $0, since the FICA tax is only deducted from an employee's pay