Thomas Birde worked 65 hours during the week ended January 18, 2019. He is paid $8 per hour, and is paid time- and-a-half for all hours over 40 in a week. He had $150 withheld from his pay for federal income taxes, and $10 withheld for health insurance. The combined social security and Medicare tax rate is 7.65%, and the federal and state unemployment tax rates are 0.8% and 5.4%, respectively. All earnings are taxable. What is the total employer payroll tax expense for Birde's current paycheck? Multiple Choice $85.87 $47.43 $38.44 $0