Jackson Golf Park incurred salaries expense of $460,000 for the current year. The payroll tax expense includes employer FICA tax, state unemployment tax and federal unemployment tax. Year - to - date earnings do not exceed $147,000. Of the total salaries, $50,000 is subject to unemployment tax. Currently, state unemployment tax is 5.4% and federal unemployment tax is 0.6%. Also, the company provides the following benefits for employees: health insurance (cost to the company, $12,100), life insurance (cost to the company, $870), and retirement benefits (cost to the company, 6% of salaries expense). What is the amount of the employer payroll tax expense and benefits for the year? O A. $40,570 O B. $38, 190 O C. $39,700 . O D. $78,760