An employee earned $$44,300$ working for an employer in the current year. The current rate for Federal Insurance Contributions Act $($FICA$)$ Social Security is $6\mathrm{.}2\%$ payable on earnings up to $$137,700$ maximum per year, and the rate for Federal Insurance Contributions Act $($FICA$)$ Medicare $1\mathrm{.}45\%.$ The employer's total Federal Insurance Contributions Act $($FICA$)$ payroll tax for this employee is: Multiple Choice $$2,746\mathrm{.}60.$ $$642\mathrm{.}35.$ $$6,777\mathrm{.}90.$ $$0,$ since the Federal Insurance Contributions Act $($FICA$)$ tax is only deducted from an employee's pay. $$3,388\mathrm{.}95.$