For the month of September, a company provided the following information about their payroll: Net pay, $25,000; Payroll deductions, $12,000; Payroll liabilities (excluding salaries payable), $18,000; and Employee benefits expense, $6,000. What is the total payroll expense for the company for the month of September?

A :

$49,000

B :

$43,000

C :

$36,000

D :

$37,000