Sunshine Carpet Cleaners has a gross payroll of $20,000. Employees' share of FICA taxes is $1,530 (i.e., 7.65% of gross payroll). Employees' federal and state withholding taxes are $1,800 and $1,100, respectively. Sunshine Carpet Cleaners' share of FICA taxes is also $1,530. In addition, Sunshine Carpet Cleaners incurs federal unemployment taxes of $120 and state unemployment taxes of $1,080. Compute the total amount that Sunshine Carpet Cleaners will record to payroll tax expense.