Answer:
The medicare tax will amount to $174.
Explanation:
As given, there is a self employed person who makes $108000 in a year. the limit for FICA tax was $102000, so excess amount the person makes is =

Also, given is that the medicare tax for the self-employed is 2.9%, so the person will pay 2.9% or 0.029 of the excess amount. This value becomes:
= $174
So, the correct answer is $174.