Mission Company has three employees:

	Gross Pay through July		Gross Pay for August
Smith	$3,250		$1,050
Cain	25,900		3,550
Clark	94,700		13,200

The company is subject to the following taxes:

Tax		Rate		Applied To
FICASocial Security		6.20%		First $106,800
FICAMedicare		1.45		All gross pay
FUTA		0.80		First $7,000
SUTA		5.40		First $7,000

What are Mission Company's total August payroll taxes for Smith?

A.) $65.10

B.) $145.43

C.) $450.13

D.) $595.55

E.) $80.33