Bobby Darling is the only employee of Atlantic Records, Inc. During the first week of January, Darling earned $1,200.00 and had federal and state income tax withholdings of $60.00 and $22.50, respectively. FICA taxes are 7.65 % on earnings up to $117,000. State and federal unemployment taxes for the period are $75.00 and $12.00, respectively. What is the employer's payroll tax expense for the week? Multiple Choice $261.30 $353.10 $169.50 $178.80