Spencer's gross pay for the week is $1,900.Spencer's yearly pay is under the limit for OASDI. Assume that the rate for state and federal unemployment compensation taxes is 6% and that Spencer's year-to-date pay has not yet exceeded the $7,000 cap. What is the amount of state and federal unemployment tax that his employer must record as payroll tax expense and pay to the federal and state governments? (Round your final answer to the nearest cent.)

a) $255.55

b) $141.55

c) $114.00

d) $ 268.19