Kristy Casey earns $41,400 per year and is paid once a month. For January, she had $196 withheld from her pay for federal income taxes, and $56 withheld for health insurance. Social Security tax is 6.2% on a maximum of $132,900 of gross wages per year, and Medicare tax is 1.45%; the federal unemployment tax rate is 0.6% and state unemployment tax rate is 4.2%. What is the total employer payroll tax expense for Kristy's January paycheck? Multiple Choice $408.83 $165.60 $263.93 $429.53