Advanced Computer Repair incurred salaries expense of $$87,000$ for $2024.$ The payroll tax expense includes employer FICA tax, state unemployment tax and federal unemployment tax. Year$-$to$-$date earnings do not exceed $$132,900.$ Of the total salaries, $$10,600$ is subject to unemployment tax. Currently, state unemployment tax is $5\mathrm{.}4\%$ and federal unemployment tax is $0\mathrm{.}6\%.$ Also, the company provides the following benefits for employees: health insurance $($cost to the company, $$2,500),$ life insurance $($cost to the company, $$850),$ and retirement benefits $($cost to the company, $5\%$ of salaries expense$).$ What is the amount of the employer provided benefits for the year?

$$7,700$

$$7,291\mathrm{.}50$

$$14,991\mathrm{.}50$

$$6,850$