InterSlice Companys payroll for the month ended March 31, year 8, is summarized as follows:

Total wages	$ 12,000
Federal income tax withheld	$ 1,440

All wages paid were subject to FICA. FICA tax rates were 7% each for employee and employer. In InterSlices jurisdiction employers must also pay unemployment taxes under FUTA at a 2% rate. InterSlice remits taxes on the 15th of the following month. As a result of March year 8 wages, what amounts should InterSlice record in its journal entry for March payroll tax expense and total payroll tax liability?

	Payroll Tax Expense	Total Payroll Tax Liability
a.	$ 840	$ 2,280
b.	$ 1,080	$ 3,360
c.	$ 1,080	$ 1,440
d.	$ 2,280	$ 2,280