5) Liabilities The company liquidates the salaries of its payroll along with the Christmas bonus as of 06/30/2019. Gross Salary: $ 78,000. Christmas bonus: $ 39,000. Payment Percentage of Contributions of the company: 33%. Employee discount percentage (withholdings): 17%.

What is the net out-of-pocket salary that the employee will receive and what is the total cost of the company ?: a) Net salary to pay pocket: $ 98,400 // Total company cost: $ 136,980. b) Net salary to pay pocket: $ 98,400 // Total company cost: $ 155,610. c) Net salary to pay pocket: $ 97,110 // Total company cost: $ 135,850. d) Net salary to pay pocket: $ 98,400 // Total company cost: $ 155,610. e) Net salary to be paid out of pocket: $ 58,500 // Total company cost: $ 155,610. f) None of the above.