Barbara Muller Services (BMS) pays its employees monthly. The payroll information listed below is for January 2016, the first month of BMS's fiscal year.

Salaries $80,000

Federal income taxes to be withheld 16,000

Federal unemployment tax rate 0.80%

State unemployment tax rate (after FUTA deduction) 5.40%

Social security tax rate 6.2%

Medicare tax rate 1.45% T

he journal entry to record payroll for the January 2016 pay period will include a debit to payroll tax expense of:

A. $6,120. B. $4,960. C. $11,080. D. $57,880.