ABC Co.'s payroll for the month ended May 31, is summarized as follows:

Total wages $ 35,000

Federal income tax withheld 4,000

All wages paid were subject to FICA. FICA tax rates were 8% each for employee and employer. ABC remits payroll taxes on the 15th of the following month. In its financial statements for the month ended May 31, what amounts should ABC report as total payroll tax liability and as payroll tax expense?

Liability Expense

A $4,000 $5,600

B $6,800 $2,800

C $9,600 $2,800

D $6,800 $9,600