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Barler ee Company began its operatians in September of the current yede Ouring September, the comoany paid wages of 521,200 . For the iast quarter of the yeas, the taxable wages pald anounted to $59,400. None of the emplorees wat pad more than $7,000 this year. a. Is Banerjee Company liabie for FUTA tax this maan b. If vour answer to part (a) above is "Yes', what is the net furA tax for the year? Round vour answer to the nearest cent