32) Which of the following is not withheld from an employee's salary?

A) FICA taxes.

B) Federal and state unemployment taxes.

C) Federal and state income taxes.

D) Employee portion of health insurance.

33) Action Travel has 10 employees each working 40 hours per week and earning $20 an hour. Federal income taxes are withheld at 15% and state income taxes at 6%. FICA taxes are 7.65% and unemployment taxes are 3.8% of the first $7,000 earned per employee. What is the employer's total payroll tax expense for the first week of January?

A) $612.

B) $1,224.

C) $916.

D) $304.