Jerry Little's gross wages as of October 31 were $110,000. He earned gross wages of $4,000 for the pay period ended November 15, 2016. Deducted from his paycheck this period, were federal income taxes of $400, state income taxes of $150, social security of 6.2% on the first $113,700 and Medicare tax of 1.45%. State Unemployment Tax is 4%, and Federal Unemployment tax is .6% on the first $7,000 of annual earnings. Calculate the employer payroll income taxes associated with Jerry's November 15 paycheck.

A. $1,048.00

B. $498.00

C. $306.00

D. $287.40