Stone's gross pay for the week is $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 6% and that Stones year-to-date pay has not yet exceeded the $7000 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 $67.05 ? B. S54.00 OC. $127.04 D. $121.05