The total payroll of Bramble Company for the month of October, 2020 was $1120000, of which $180000 represented amounts paid in excess of $119500 to certain employees. $601000 represented amounts paid to employees in excess of the $7400 maximum subject to unemployment taxes. $180000 of federal income taxes and $18200 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 $119500 and 1.45% in excess of $119500. What amount should Bramble record as payroll tax expense? O $83862. $ 85680. O $ 101920. O $ 94662