NEP Corp. has 15 employees each working 40 hours per week and earning $25 an hour. Federal income taxes are withheld at 15% and state income taxes at 6%. FICA taxes are 765% and unemployment taxes are 3.8% of the first $7,000 earned per employee. What is NEP's total payroll tax expense for the first week of January? Select one: a $1,148 b. $570 c. $1,718 d. $15,000 e. $2,061