Thomas Longbow is the only employee of Presido, Incorporated During the first week of January, Longbow earned $1,200.00 and had federal and state income tax withholdings of $60.00 and $22.50, respectively. FICA taxes are 7.65% on earnings up to $132,900. State and federal unemployment taxes for the period are $75.00 and $12.00, respectively. What is Presido's payroll tax expense for the week? Multiple Choice $169.50 $353.10 $178.80 $261.30