Shiva is an employee who is paid monthly. For the month of January of the current year, she earned a total of $$8,260.$ The FICA tax for Social Security is $6\mathrm{.}2\%$ and the FICA tax rate for Medicare is $1\mathrm{.}45\%.$ The Social Security wage base for the year is $$140,000.$ The combined FUTA$/$SUTA tax rate is $6\%$ applied to the first $$7,000$ of an employee's pay. The amount of federal income tax withheld from her earnings was $$1,325.$ Shiva contributes $$100$ per month towards her health insurance, her employer pays the rest. What is Shiva's employer's payroll tax expense related to her pay for the month of January:

$$1,263\mathrm{.}78$

$$1,051\mathrm{.}89$

$$8,260$

$$420$

$$631\mathrm{.}89$