The payroll register of Sara Company indicates $5,800 of social security tax withheld and $1,450 of Medicare tax withheld on total salaries of $90,000 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $31,500 at the federal rate of 0.8% and the state rate of 5.4%. What is the total amount of payroll tax expense?

a.$7,502

b.$7,250

c.$8,951

d.$9,203