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2. In a year, an employer pays two employees: A makes $4000 a month, and B makes $3000 per month. We are preparing the 2nd

2. In a year, an employer pays two employees: A makes $4000 a month, and B makes $3000 per month.

We are preparing the 2nd month's payroll. Assume the employer receives the maximum credit. What is the total FUTA tax for this month's payroll?

A. None of the above

B. $36

C. $48

D. $24

E. $0

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