Thomas Longbow is the only employee of Presido, Incorporated. During the first week of January, Longbow earned $1,000.00 and had federal and state income tax withholdings of $50.00 and $18.75, respectively. FICA taxes are 7.65% on earnings up to $132,900. State and federal unemployment taxes for the period are $62.50 and $10.00, respectively. What is Presido's payroll tax expense for the week?

a) $149.00
b) $217.75
c) $294.25
d) $141.25