Employee earnings records for Brantley Restaurants reveal the following gross earnings for four employees through the pay period of December 15:

For the pay period ending December 31, each employee’s gross earnings is $3,000. The FICA tax rate is 8 percent on gross earnings of $87,900.
Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Showcomputations.)

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C. Mays L. Jeter $83,500 $85,600 D. Delgado T. Rolen $86,100 $87,000