The account for Payroll Tax Expense includes all of the following except:

A) federal unemployment taxes.
B) FICA taxes (OASDI and Medicare) paid by the employer for the latest payroll period.
C) state unemployment taxes.
D) federal income tax.

Federal income tax is not included in the Payroll Tax Expense account because it represents an obligation of the employee, not an expense incurred by the employer. Payroll Tax Expense typically includes taxes that the employer is responsible for, such as federal unemployment taxes, FICA taxes, and state unemployment taxes.