Ocean's Auction House's Payroll for April Includes the Following Data

Multiple Choice

Ocean's Auction House's payroll for April includes the following data: $$\begin{array} { | l | r | } \hline \text { Gross earnings } & \$ 3,000 \\\hline \text { Salaries subject to FICA: } & \\\hline 6.2 \% \text { OASDI } & 2,550 \\\hline 1.45 \% \text { Medicare } & 3,000 \\\hline \text { Salaries subject to unemployment: } & \\\hline 0.8 \% \text { FUTA } & 2,000 \\\hline 2.0 \% \text { SUTA } & 2,000 \\\hline \text { Other deductions include: } & 500 \\\hline \text { Federal income tax } & 300 \\\hline \text { State income tax } & \$ 20 \\\hline\end{array}$$ What is the employee's portion of the tax?

A) $1,057.60
B) $1,001.60
C) $257.60
D) $800.00