Ulta Inc. allows each employee to earn 15 paid vacation days each year with full pay. Unused vacation time can be carried over to the next year. If not taken during the next year, unused vacation time is lost. By the end of 2020, all but 3 of the 30 employees had taken their earned vacation time. The three employees carried over to 2021 a total of 20 vacation days, which represented 2020 salary of $10,200. During 2021, all of these three used their 2020 vacation carryover; none of them had received a pay rate change from 2020 until the time they used their carryover. Total cash wages paid: 2020, $1,190,000; 2021, $1,258,000. There was no carryover of vacation time earned in 2021. Disregard payroll taxes. The total amount of salaries expense for 2020 is

a. $1,190,000.

b. $1,200,200

c. $1,179,800.