The amounts in the Salaries Payable account for Ammonia Company were $14,500 and $16,000 on December 31, 2019, and December 31, 2020, respectively. Cash paid to employees for the years ended December 31, 2019, and December 31, 2020, were $255,000 and $280,000, respectively. Ammonia Company's Salary Expense for the year ended December 31, 2020, was ___.

a) $278500

b) $256500

c) $281500

d) $253500