A Firm Has the Following Monthly Payroll for June 2019

A firm has the following monthly payroll for June 2019:
Total salaries $120,000
Salaries subject to FICA taxes (6.2% + 1.45%) 120,000
Salaries subject to FUTA (0.8%) and state unemployment taxes (2.7%) 28,000
Income taxes withheld 10,800
In recording the payroll, the net payroll payable is:

A) $ 97,200
B) $100,020
C) $ 99,040
D) $ 81,200