Amy Prince earns $$42,000$ per year and is paid once a month. For January, she had $$198$ withheld from her pay for federal income taxes, and $$57$ withheld for health insurance. Social Security tax is $6\mathrm{.}2\%$ on a maximum of $$142,800$ of gross wages per year, and Medicare tax is $1\mathrm{.}45\%$; the federal unemployment tax rate is $0\mathrm{.}6\%$ and state unemployment tax rate is $4\mathrm{.}2\%,$ both on a maximum of $$7,000$ of gross wages per year. What is the total employer payroll tax expense for Amy's January paycheck?

Multiple Choice

$$168\mathrm{.}00$

$$435\mathrm{.}75$

$$414\mathrm{.}75$

$$267\mathrm{.}75$