John's gross pay for the month of January is $3,000. His year - to - date pay is under the limit for OASDI. Assume that the rate for state unemployment tax is 5.4%, federal unemployment tax rate is 0.6%, and that John's year- to - date pa has not yet exceeded the $7,000 cap. What is the total amount of payroll taxes that his employer must record as payrol tax expense? (Round intermediate calculations to the nearest cent. Assume a FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.45%.) A. $223.50 B. $186.00 C. $409.50 D. $229.50