Thomas Longbow is the only employee of Presido, Inc. During the first week of January, Longbow earned $4,000.00 and had federal and state income tax withholdings of $200.00 and $75.00, respectively. FICA taxes are 7.65% on earnings up to $117,000. State and federal unemployment taxes for the period are $250.00 and $40.00, respectively. What is Presido's payroll tax expense for the week?