A Firm Has the Following Monthly Payroll for June 2019

A firm has the following monthly payroll for June 2019:
Total salaries 360,000
Salaries subject to FICA taxes (6.2% + 1.45%) 360,000
Salaries subject to FUTA (0.8%) and state unemployment taxes (2.7%) 84,000
Income taxes withheld 32,400
In recording the payroll, the net payroll payable is:

A) $291,600
B) $300,060
C) $263,874
D) $182,814