Calculate the debit to Payroll Taxes for FICA, FUTA and SUTA taxes $($rate $=4\mathrm{.}5\%)$ on a gross payroll of $$200,876($if no one has capped for FICA, nor is anyone subject to the $\mathrm{.}9\%$ Medicare on wages over $$200,000).$ No one has capped for SUTA and FUTA wages$=$ $$85,000$:

a$.$ $$25,611\mathrm{.}69$

b$.$ $$22,011\mathrm{.}77$

c$.$ $$24,916\mathrm{.}43$

d$.$ $$24,406\mathrm{.}43$