Assume that the current rate for FICA social security is 6.2% (for the first $102,000 of an employee's salary) and the FICA Medicare rate is 1.45% for all salary. Also, the current FUTA tax rate is 0.8%, and the SUTA tax rate is 5.4%, which apply to the first $7,000 of an employee's pay. Assume that an employee earned $300,000 in 2016. What is the employer's total payroll-related expense for this employee for 2016?

	A.	$316,998
	B.	$311,108
	C.	$323,384
	D.	$316,868