John started a local AC/Heating repair company on July 1st of this tax year. He has two full- time employees and two independent contractors. From July 1 to September 30, he paid wages of $4,250 to each employee and paid $2,300 to one independent contractor and $1,500 to the other. What is the total FICA amount that John should have deposited for the months of July to September? Which return should he file to report the quarterly FICA deposit?

a) $1,300.50; Form 944

b) $1,881.90; Form 940

c) $1,300.50; Form 941

d) $ 650.25; Form 945