Stone's gross pay for the week is $2,000. Stone's yeartodate pay is under the limit for OASDI. Assume that the rate for state and federal unemployment compensation taxes is 6%

and that Stone's yeartodate 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.$149.00

B.$269.00

C.$282.30

D.$ 120.00