Thomas Longbow Is the Only Employee of Presido,Inc

Multiple Choice

Thomas Longbow is the only employee of Presido,Inc.During the first week of January,Longbow earned $1,600 and had federal and state income tax withholdings of $80 and $30,respectively.FICA taxes are 7.65% on earnings up to $127,200.State and federal unemployment taxes for the period are $100 and $16,respectively. What is Presido's payroll tax expense for the week?

A) $226.00
B) $238.40
C) $348.40
D) $470.80