3:An employer in the U.S. Virgin Islands, employs two

individuals, whose taxable earnings to date (prior to the

current pay period) are $1,420 and $32,100. During the

current pay period, these employees earn $3350 and

$1,700, respectively. The applicable SUTA tax rate is 4%,

and the U.S. Virgin Islands SUTA threshold is $32500.

FUTA tax = $ SUTA tax = $