Lisa Cruise has year-to-date earnings of $6,800 and earnings this pay period of $425. Assuming FICA rates of 6.2% for OASDI and 1.45% for HI, a FUTA rate of 0.8%, and a SUTA rate of 3.2% what is the liability of Lisa's employer for FICA taxes and unemployment taxes on her earnings this pay period? 1) $57.51 2) $26.35 3) $34.35 4) $40.51