Amy Prince earns $$39,000$ per year and is paid once a month. For January, she had $$188$ withheld from her pay for federal income taxes, and $$52$ withheld for health insurance. Social Security tax is $6\mathrm{.}2\%$ on a maximum of $$142,800$ of gross wages per year, and Medicare tax is $1\mathrm{.}45\%$; the federal unemployment tax rate is $0\mathrm{.}6\%$ and state unemployment tax rate is $4\mathrm{.}2\%,$ both on a maximum of $$7,000$ of gross wages per year. What is the total employer payroll tax expense for Amy's January paycheck?

Multiple Choice

$$162\mathrm{.}50$

$$385\mathrm{.}13$

$$248\mathrm{.}63$

$$404\mathrm{.}63$