Didier and Sons Had the Following Employer's Share Payroll Tax

Didier and Sons had the following employer's share payroll tax general journal entry for the May 5 pay date: $$\begin{array} { | l | r | l | r | r | r | } \hline \text { May } & 5 & \text { Payroll Taxes Expense } & & \$ 27,671.87 & \\\hline & & \text { Social Searity taxpayable } & & & ? ? ? \\\hline & & \text { Medicare tax payable } & & & 3,197.15 \\\hline & & \text { FUTA tax payable } & & & 1322.96 \\\hline & & \text { 5UTA taxpayable } & & & 9,481.20 \\\hline\end{array}$$ What is the amount of the Social Security tax payable?

A) $24,572.59
B) $11,875.98
C) $17,582.39
D) $13,670.56