Lime Co$$s payroll for the month ended January $31,$ is summarized as follows:

Total wages: $$10,000$

Federal income tax withheld: $$1,200$

All wages paid were subject to FICA. FICA tax rates were $7\%$ each for employee and employer. Lime remits payroll taxes on the $15$th of the following month. In its statements for the month ended January $31,$ what amounts should Lime report as total payroll tax liability and as payroll tax expense?

Liability Expense

A$.$ $$1,200$ $$1,400$

B$.$ $$1,900$ $$1,400$

C$.$ $$1,900$ $$700$

D$.$ $$2,600$ $$700$