Assume the Following Data for Jay's Cutlery for the Quarter

Assume the following data for Jay's Cutlery for the quarter ended March 31, 2022: $$\begin{array}{ll}\text {employee FICA tax }&\text {\$16,000 }\\\text { federal income tax }&42,000\\\text {state income taxes }&4,200\\\text { employer FICA tax}&16,000\\\text { federal unemployment tax}&850\\\text {state unemployment tax}&7,650\end{array}$$ Appropriate monthly deposits of taxes for first quarter 76,000
Form 941 for the first quarter would show

A) $2,000 balance due.
B) $2,000 overpaid.
C) $17,150 balance due.
D) $17,150 overpaid.