Mr. Zee worked 52 hours during the week ended January 18, 2016. He is paid $10 per hour, and is paid time-and-a-half for all hours over 40 in a week. He had $120 withheld from his pay for federal income taxes, and $20 withheld for health insurance. The combined social security and Medicare tax rate is 7.65%, and the federal and state unemployment tax rates are 0.6% and 5.4%, respectively. All earnings are taxable. What is the total employer payroll tax expense for Mr. Zee's current paycheck? $79.17 $44.37 $34.80 $0