On January 1, 2013, Clemente Company purchased a new truck for $14700. Its estimated useful life is 200,000 miles. The truck expected salvage value is $700. During 2013, the truck was driven 200,000 miles. Assuming units-of production deprecation, 2013 depreciation expense is: $1, 764 $2, 100 $1, 400 $2,000 Which of the following is not a payroll tax on wages or salaries