Gary Marks is paid on a monthly basis. For the month of January of the current year, the earned a total of $8, 538. FICA tax for Social Security is 6.2% and the FICA tax for Medicare is 1.45%. The FUTA tax rate Is 0.8%, and the SUTA tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. The amount of Federal Income Tax withheld from his earnings was $1, 416.67. What Is the amount of the employer's payroll taxes expenses for this employee? $1, 087.16 $56.00 $529.36 $378.00 $123.80