Mission Company has three employees:

	Gross Pay through July		Gross Pay for August
Smith	$3,850		$1,650
Cain	27,100		4,150
Clark	95,900		14,400

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 is Mission Company's amount for payroll taxes for Smith for the month of August?

$761.75

$102.30

$228.53

$533.23

$126.23