Jason's gross pay for the week is

$ 1 comma 900$1,900.

His

yearminustominusdate

pay is under the limit for OASDI. Assume that the rate for state and federal unemployment compensation taxes is

66%

and that Jason's

yearminustominusdate

pay has not yet exceeded the

$ 7 comma 000$7,000

cap. 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

FICAlong dashOASDI

Tax of

6.26.2%

and

FICAlong dashMedicare

Tax of

1.451.45%.)

A.

$ 117.80$117.80

B.

$ 259.35$259.35

C.

$ 107.35$107.35

D.

$ 233.74