Spencer's Gross Pay for the Week Is $1,600

Spencer's gross pay for the week is $1,600.Spencer's yearly pay is under the limit for OASDI.Assume that the rate for state and federal unemployment compensation taxes is 6% and that Spencer's year-to-date pay has not yet exceeded the $7,000 cap.What is the amount of state and federal unemployment tax that his employer must record as payroll tax expense and pay to the federal and state governments?

A) $225.84
B) $215.20
C) $119.20
D) $96.00