The total payroll of Bramble Company for the month of October, 2020 was $860000, of which $175000 represented amounts paid in excess of $118000 to certain employees. $603000 represented amounts paid to employees in excess of the $6700 maximum subject to unemployment taxes. $175000 of federal income taxes and $19000 of union dues were withheld. The state unemployment tax is 1%, the federal unemployment tax is .8%, and the current F.I.C.A. tax is 7.65% on an employee's wages to $118000 and 1.45% in excess of $118000. What amount should Bramble record as payroll tax expense? O $59566. O $ 65790. O $ 78260. O $ 70366