Jason's gross pay for the week is $$1,300.$ His yearly pay is under the limit for OASDI. Assume that the rate for state and federal unemployment compensation taxes is $6\%$ and that Jason's year$-$todate pay has not yet exceeded the $$7,000$ cap. His yearly pay is under the limit for OASDI. What is the total amount of payroll taxes that his employer must record as payroll tax expenses? $($Do not round your intermediate calculations. Assume a FICA$-$OASDI Tax of $6\mathrm{.}2\%$ and FICA$-$Medicare Tax of $1\mathrm{.}45\%.)$

A$.$ $$73\mathrm{.}45$

B$.$ $$159\mathrm{.}93$

C$.$ $$80\mathrm{.}60$

D$.$ $$177\mathrm{.}45$