What is Gertrude’s payroll taxes?

Gertrude works for the ABC Company, is salaried exempt, and is paid monthly. She is a single mother with 3 dependent children. She earns Gross Pay of 3,000 per month. Her payroll taxes are 20% per month. (Includes Federal, State, Local Payroll taxes.) Her deductions include: 6% to 401k plan $200 medical insurance $20 United way $50 for flexible spending account (Health Savings Account) What is her payroll tax for the month?