You hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every week. You expect to pay your employee $2,200 or more in 2020. If you decide to not withhold the employee's share of social security and Medicare taxes and instead pay them from your own funds, what is the weekly gross income you must report for the employee's wages?
A) $107.65
B) $100.00
C) $115.30
D) $92.35