France Company has an employee who earns a monthly salary of $4,000. Based on the Form W-4, the tax tables require that $150 per month be withheld for income taxes. The FICA - Social Security tax rate is 6.0%; the FICA - Medicare tax rate is 1.5%; the federal unemployment tax rate is 0.6%; the state unemployment tax rate is 5.4%. What is France Companys payroll tax expense for the month of January?