3) Bob's Auction House's payroll for April includes the following data:

Gross earnings	$3,800
Salaries subject to FICA:
6.2% OASDI	2,060
1.45% Medicare	3,800
Salaries subject to unemployment:
0.8% FUTA	2,000
2.0% SUTA	2,000
Other deductions include:
Federal income tax	400
State income tax	300

What is the employer's portion of the taxes? (Round intermediary calculations to the nearest cent and final answers to the whole dollar.)

A) $183

B) $184

C) $239

D) $700