Donner Company began its operations in September of the current year. During September, the company paid wages

Question:

Donner Company began its operations in September of the current year. During September, the company paid wages of $23,400. For the last quarter of the year, the taxable wages paid amounted to $64,700. None of the employees was paid more than $7,000 this year.
a. Is Donner Company liable for FUTA tax this year? Explain.
b. What is the net FUTA tax?....................................................... $______