The total payroll of Blossom Company for October, 2025 was $768000, of which $144000 represented amounts paid in excess of $128,400 to certain employees for FICA. $480000 represented amounts paid to employees in excess of the $7,000 maximum subject to unemployment taxes. $144000 of federal income taxes and $14400 of union dues were withheld. The state unemployment tax is 1%, the federal unemployment tax is 0.8%, and the current F.I.C.A. tax is 7.65% on an employee's wages to $128,400 and 1.45% in excess of $128,400. What amount should Blossom record as payroll tax expense? $69888.$55008.$58752.$63744