D. $251,085 15. Bill and Kevin operate a handyman business. They have three employees working full-time. The total payroll for the year was $105,000 ($35,000 per employee). The total withholdings for the year are as follows: Withholding Type Employee Paid Employer Paid Federal Social Security Medicare $0 $ 6,510.00 $ 1,522.50 State $5,250.00 $0 What amount of the taxes listed above will Bill and Kevin be able to deduct on their business return as an expense? $ 12,600.00 $ 6,510.00 $ 1,522.50 A. $33,915.00 B. $16,065.00 C. $8,032.50