7 The current FUTA tax rate is 0.6%, and the SUTA tax rate is 5,4%. Both taxes are applied to the first $7,000 of an employee's pay. Assume that an employee earned total wages of $12,900. What is the amount of total unemployment taxes the employer must pay on this employee's wages? A company discarded a computer system originally purchased for $8,300. The accumulated depreciation was $6,900. The company should recognize a (an)