Alfred Spindle earned gross wages of $1,750 for the week ended June 21, 2016. His gross wages year to date, prior to his June 21 paycheck, are $38,816. He had $85 withheld from his pay for federal income taxes, and $29 for health insurance. Social Security tax is 6.2% and Medicare tax is 1.45%; the federal unemployment tax rate is 0.6% and the state unemployment tax rate is 5.4%, both on a maximum of $7,000 per each employee's annual earnings. What is the total employer payroll tax expense from Alfred's June 21, 2016, paycheck?

$0

$133.88

$238.88

$105.00