Spencer's Gross Pay for the Week Is $1,400

Spencer's gross pay for the week is $1,400.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) $197.61
B) $188.30
C) $104.30
D) $84.00