Roland worked for Sorbonne Company for the first four months of 2017 and earned $40,000 from which his employer withheld $3,060 for payroll taxes. In May, Roland accepted a job with Lyon Company. During the last eight months of the year, Roland earned $94,000 from which Lyon withheld $7,191 for payroll taxes. What is Roland’s credit for excess payroll taxes withheld?