Lorna has the choice of being either employed or self-employed. If employed, Lorna’s gross annual salary for the tax year 2014–15 will be £36,000. If self-employed, Lorna’s trading profit for the year ended 5 April 2015 will be £36,000.

How much more national insurance contributions will Lorna suffer for the tax year 2014–15 if she chooses to be employed rather than self-employed?

A. £841
B. £937
C. £698
D. £1,080