Rick O'Shea, the only employee of Hunter Furniture Company, makes $48,000 per year and is paid once a month. For the month of January, his federal income taxes withheld are $280, state income taxes withheld are $60, social security is 6.2% on a maximum wages of $106,800, Medicare tax is 1.45%, State Unemployment Tax is 5.4%, and Federal Unemployment tax is 0.6%, both on a maximum wages of $7,000 per employee. What is the employer's payroll tax expense from Rick's paycheck? $240.00 $306.00 $546.00 $248.00