The Fiesta Royale Corporation payroll for the first week in January was $14,000. The amount of income tax withheld was 20 percent and the FICA, state unemployment, and federal unemployment tax rates were 8 percent, 5 percent, and 1 percent, respectively. The amount of the employees' withholding taxes are________________.

a. $4,760.b. $3,920.c. $2,800.d. $5,100.