Jack's gross pay for the week is $1400. His year-to-date pay is under the limit for OASDI. Assume that the rate for state and federal unemployment compensation taxes is 6% and that Jack's year-to-date pay has previously exceeded the $7000 cap. What is the total amount of payroll taxes that Jack's employer must record as payroll tax expenses? (Do not round your intermediate calculations. Assume a FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.4596.) $20.30 $58.80 $107.10 $86.80