Amy Prince earns $$39,600$ per year and is paid once a month. For January, she had $$190$ withheld from her pay for federal income taxes, and $$53$ withheld for health insurance. Social Security tax is $6\mathrm{.}2\%$ on a maximum of $$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

$$ $$252\mathrm{.}45$

$$391\mathrm{.}05$

$$158\mathrm{.}40$

$$ $$410\mathrm{.}85$