18. Thomas Longbow is the only employee of Presido, Incorporated During the first week of January, Longbow earned $4,400.00 and had federal and state income tax withholdings of $220.00 and $82.50, respectively. FICA taxes are 7.65% on earnings up to $132,900. State and federal unemployment taxes for the period are $275.00 and $44.00, respectively. What is Presido's payroll tax expense for the week? a) $1,294.7 b) $958.1 c) $655.6 d) $621.5 e) None of the above.