An employee earns $5,900 per month working for an employer. The Federal Insurance Contributions Act (FICA) tax rate for Social Security is 6.2% of the first $137,700 of earnings each calendar year and the Federal Insurance Contributions Act (FICA) tax rate for Medicare is 1.45% of all earnings. The current Federal Unemployment Taxes (FUTA) tax rate is 0.6%, and the State Unemployment Taxes (SUTA) tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employees pay. The employee has $198 in federal income taxes withheld. The employee has voluntary deductions for health insurance of $166 and contributes $83 to a retirement plan each month. What is the amount the employer should record as payroll taxes expense for the employee for the month of January?