Thomas Longbow is the only employee of Presido, Incorporated During the first week of January, Longbow earned \\( \\$ 3,200.00 \\) and had federal and state income tax withholdings of \\( \\$ 160.00 \\) and \\( \\$ 60.00 \\), respectively. FICA taxes are 7.65\\% on earnings up to \\( \\$ 132,900 \\). State and federal unemployment taxes for the period are \\( \\$ 200.00 \\) and \\( \\$ 32.00 \\), respectively. What is Presido's payroll tax expense for the week? Multiple Choice \\( \\$ 941.60 \\) \\( \\$ 476.80 \\) \\( \\$ 452.00 \\)