An employer in the U.S. Virgin Islands employs two individuals, whose taxable earnings to date (prior to the current pay period) are $5,350 and $31,240. During the current pay period, these employees earn $2,500 and $1,870, respectively. The applicable SUTA tax rate is 4.5%, and the U.S. Virgin Islands SUTA threshold is $32,500. FUTA tax = $ SUTA tax = $