For the week ended February 20, 20X5, Epsilon Co. paid gross wages of $15,000, from which federal income taxes of $1,500 were withheld. All wages paid were subject to FICA tax rates of 7% each for employer and employee. Epsilon must also pay the 2% FUTA tax employers are subject to. Epsilon makes all payroll-related disbursements from a special payroll checking account.

What amount should Epsilon have deposited in the payroll checking account to cover payroll and related payroll taxes for the week ended February 20, 20X5?

a. $13,800

b. $12,450

c. $16,350

d. $15,000