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An employer has 6 employees, all of whom have exceeded the FUTA wage base. If the employer makes total payments to employees of $70,250 and

An employer has 6 employees, all of whom have exceeded the FUTA wage base. If the employer makes total payments to employees of $70,250 and enters $25,000 on line 5 of Form 940, then $__________ is entered on line 4 of Form 940.

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