explain the answer please- answer needed in 2 hours

Prior to December 11, the Alana Corporation's two employees had the following gross pay: Kevin $59,000 and Linda $6,700. During the week ended December 17, Kevin earned $2,200 and Linda $600. For this year, assume the OASDI FICA tax rate is 6% of the first $60,000 of each employee's earnings and the Medicare FICA tax is 1% of each employee's total earnings.

Calculate the Corporation's total FICA payroll taxes withheld for the week ended December 17.

a.	$124
b.	$64
c.	$196
d.	$112