The total payroll of Ivanhoe Company for October, 2025 was $1048000, of which $186000 represented amounts paid in excess of $128,400 to certain employees for FICA. $620000 represented amounts paid to employees in excess of the $7,000 maximum subject to unemployment taxes. $242000 of federal income taxes and $19440 of uniondues were withheld. The state unemployment tax is 1%, the federal unemployment tax is 0.8%, and the carrent F.IC.A. tax is 7.65% on an employee's wages to $128,400 and 1.45% in excess of $128,400. What amount should lvanhoe record as payroll tax expense? 586984. $80172. $76344. $95368