Diablo's Mexican Restaurant incurred salaries expense of $$67,000$ for $2024.$ The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $$18,000$ is subject to unemployment tax. Also, the company provides the following benefits for employees: health insurance $($cost to the company, $$2,700),$ life insurance $($cost to the company, $$420),$ and retirement benefits $($cost to the company, $8\%$ of salaries expense$).$

$($i$)($Click the icon to view payroll tax rate information.$)$