32. Yankee Co. pays its employees monthly. The payroll information listed below is for January 2021, the first month of the fiscal year. Assume none of the employees' earings reached $7,000 during the month. Salaries $90,000 Federal income taxes to be withheld 16,000 Federal unemployment tax rate (FUTA) 0.80% State unemployment tax rate (after FUTA deduction) 5.40% Social security tax rate 6.2% Medicare tax rate 1.45% The journal entry to record payroll for the January 2021 pay period will include a debit to payroll tax expense of: A. S11,080. B. $14,960. C. $6,120. D. $12,465