Carl's earnings during the month of March were$6,200. His earnings for the year prior to March were$5,600. Carl's employer is subject to federal unemployment taxes of0.8% and state unemployment taxes of5.4% on the first$7,000. Theemployer's unemployment payroll tax expense for Carl in the month of Marchis:

A.

$0.49.

B.

$4.96.

C.

$86.80.

D.

$496.00.