Stussie Company has the following monthly payroll for June, 2019:

Total salaries	$324,000
Salaries subject to FICA taxes (6.2% + 1.45%)	324,000
Salaries subject to FUTA (0.8%) and state unemployment taxes (2.7%)	84,000
Income taxes withheld	29,250

The total employer's payroll tax expense for this period is:

Select one:

A. $60,126

B. $3,174

C. $27,726

D. $31,428