Tom's Gross Pay for the Week Is $800

Tom's gross pay for the week is $800.Tom's yearly pay is under the limit for OASDI.Assume that the rate for state and federal unemployment compensation taxes is 6.2%,and that Tom's pay year-to-date has not yet exceeded the $7,000 cap.How much is the total amount of payroll taxes that Tom's employer must record as payroll tax expenses?

A) $61.20
B) $38.80
C) $110.80
D) $49.60