Didier and Sons had the following employer's share payroll tax general journal entry for the May 5 pay date:

May	5	Payroll Taxes Expense		$27,671.87
		Federal income tax payable			11,955.00
		Social Security tax payable			???
		Medicare tax payable			3,197.15
		FUTA tax payable			1,322.96
		SUTA tax payable			9,481.20

What is the amount of the Social Security tax payable?

a)		$2,572.59
b)		$1,875.98
c)		$1,582.39
d)		$1,715.56