A Firm Has the Following Monthly Payroll for April 2019

A firm has the following monthly payroll for April 2019:
Total salaries $180,000
Salaries subject to FICA taxes (6.2% + 1.45%) 180,000
Salaries subject to FUTA tax (0.8%) and state unemployment taxes (5.4%) 32,000
Income taxes withheld 19,200
The total employer's payroll tax expense for this period is:

A) $13,158
B) $28,300
C) $15,754
D) $34,954