Stone's gross pay for the week is $1, 900 ?Stone's year?to?date pay is under the limit for OASDI. Assume that the rate for state and federal unemployment compensation taxes is 66?% and that? Stone'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?

A. 114.00

B. 255.55

C.268.19

D.141.55