An employee earned $$60,900$ during the year working for an employer. The Federal Insurance Contributions Act $($FICA$)$ tax rate for Social Security is $6\mathrm{.}2\%$ of the first $$137,700$ of employee earnings per calendar year, and the Federal Insurance Contributions Act $($FICA$)$ tax rate for Medicare is $1\mathrm{.}45\%$ of all earnings. The current Federal Unemployment Taxes $($FUTA$)$ tax rate is $0\mathrm{.}6\%,$ and the State Unemployment Taves $($SUTA$)$ tox rote is $5\mathrm{.}4\%.$ Both tinemployment taxes are applied to the first $$7,000$ of an employee's pay. What is the amount of total unemployment taxes the employee must pay?

M$$riple Choice

$$10150$

$$43400$

$57800$

$$5600$