Janie has two employees who earned $5,000 and $10,000, respectively. Using the full FUTA tax rate, Janies

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Janie has two employees who earned $5,000 and $10,000, respectively. Using the full FUTA tax rate, Janie’s FUTA tax for the year would be:

a. $900.

b. $744.

c. $720.

d. $918.

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