XYZ CORP PAYS ITS EMPLOYEES MONTHLY. THE FOLLOWING INFO FOR THE MONTH OF FEBRUARY IS: GROSS WAGES $70,000 FICA RATE 8% UNEMPLOYMENT TAX: FEDERAL 0.5% STATE 2.7% FEDERAL INCOME TAX WITHHELD $14,000 ALL EMPLOYEES' SALARIES ARE SUBJECT TO THE TAX RATE MENTIONED ABOVE FOR XYZ CORP. USING THE INFO ABOVE, WHAT WAS THE TAX LIABILITY RELATIVE TO THE FEBRUARY PAYROLL AFTER THE EMPLOYEES RECEIVED AND CASHED THEIR PAYROLL CHECKS? A) $27,440 B) $21,840 C) $21,490 D) $25,200