During 2019, Mrs. Everglades paid her employee, Mr. Mangrove, a salary of $120,000 this year. In addition, she had to pay state unemployment tax of $35, federal unemployment tax of $120, and employer payroll taxes on Mr. Mangroves salary. Mr. Mangrove is single. In total, what amount is deductible as a business expense on Mrs. Everglade's income tax return