You are the accountant for the employer. The employer has only one employee. This is the payroll for the week ended January 31,2022 . All payroll taxes must be paid to the IRS on February 15,2022 . The payroll information is as follows: Maximum annual salary subject to FICA 2022 is $147,000. EICA Tax Rate: 7.65% Self-employment tax rate 15.30% Total weekly salary: $20,000 (total for 1 employee; all subject to FICA tax). FIT. (Federal Income Tax withheld from employee's paycheck): $6,000. FICA TAX (withheld from employee's paycheck): needs to be calculated. Question: For the employer's accounting records, which of the following correctly recognizes the employer's FICA tax that the employer itself must poy in oddition to what wos withheld from employee paycheck