Dewoun has two jobs, and both employers withheld FICA tax. From his first job, he earned $102,100, and from his second job, he earned $28,200. How much can Dewoun claim as an additional payment on his Form 1040 as excess social security paid in 2017?

a $0.

b. $173.60.

c. $192.20.

d. $204.60.