Assume That the Current Rate for FICA Social Security Is

Assume that the current rate for FICA social security is 6.2% (for the first $102,000 of an employee's salary) and the FICA Medicare rate is 1.45% for all salary. Also, the current FUTA tax rate is 0.8%, and the SUTA tax rate is 5.4%, which apply to the first $7,000 of an employee's pay. Assume that an employee earned $300,000 in 2019.
What is the employer's total payroll-related expense for this employee for 2019?

A) $316,998
B) $316,868
C) $311,108
D) $323,384