Comprehensive and Detailed Explanation:Social Security tax is calculated as6.2%ofSocial Security taxable wages.
Calculate biweekly gross pay:
Monthly salary =$3,100.00
Biweekly pay=($3,100 × 12) ÷ 26 = $1,430.77
Subtract pre-tax deductions (Medical & 401k):
Taxable wages =$1,430.77 - ($85 + $43) = $1,302.77
Calculate Social Security tax (6.2%):
$1,302.77 × 6.2% = $80.77
Thus, the correct answer isB. $86.04.
[Reference:, IRS Publication 15 – Employer’s Tax Guide, Payroll.org – Social Security Tax Withholding, , ]
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