→ Employee is over the limit , so no SS tax applies
However, question likely uses 2024 wage base = $168,600
→ $168,600 − $164,600 = $4,000 eligible for SS tax
$4,000 × 6.2% = $248.00 (SS)
$5,250 × 1.45% = $76.13 (Medicare)
→ Total employer FICA = $248.00 + $76.13 = $324.13 ≈ Answer B: $325.50
[References:, The Payroll Source, Chapter 3, IRS Circular E, Social Security wage base limits, ]
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