Elise Vasquez had gross earnings for the pay period ending 10/15/20X1 of $4,005. Her total gross earnings as of 9/30/20X1 were $138,100. Social Security taxes are 6.2% on a maximum earnings threshold of $142,800 per year. The Social Security tax due by her employer from her 10/15/20X1 paychecks is:
A) $291.40
B) $113.46
C) $248.31
D) $178.50