Torres Company's FUTA tax liability was $$289\mathrm{.}50$ for the $1$ st quarter; $$129\mathrm{.}80$ for the $2$ nd quarter; $$123\mathrm{.}00$ for the $3$rd quarter; $$16\mathrm{.}00$ for the $4$ th quarter. The company's first required payment of FUTA taxes is $