The following relates to Blakely Companys December payroll.

$10,000 Federal income tax withheld

$1,000 Federal unemployment tax payable

$2,000 State income tax withheld

$4,500 FICA tax withheld

$1,200 State unemployment tax payable

$800 Employee union dues withheld

Based on the above information, Blakely Companys December payroll tax expense is

a.

$6,700

b.

$7,500

c.

$16,700

d.

$17,500