QUESTION $7$

On January $3,2022,$ Tom is paid for the pay period ending December $31,2021.$ Prior to December $31,$ Tom had FICA withheld on $$143,000.$ How much FICA should be withheld from this $$450$ paycheck for the pay period ending December $31,2021-$and on which year's W$-2$ should it be included?

A$.$ $$6\mathrm{.}53$ on the $2022$ W$-2$

B$.$ $$34\mathrm{.}43$ on the $2022W-2$

C$.$ $$6\mathrm{.}53$ on the $2021$ W$-2$

D$.$ $$34\mathrm{.}43$ on the $2021$ W$-2$