Advanced Computer Repair incurred salaries expense of $88,000 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, $11,000 is subject to unemployment tax. Currently, state unemployment tax is 5,4% and federal unemployment tax is 0.6%. Also, the company provides the following benefits for employees: health insurance cost to the company, $2,900), 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? O A. $15,542.00 B. $8,150.00 O C. $7,300.00 OD. $7,392.00