As of June 30,2022 (the computation date for the 2023 tax rate), Sanchez Company had a negative balance of $1,190 in its unemployment reserve account in 5tate A. The company's average payroll over the last three 12 -month periods amounted to $52,0,000. The unemployment compensation law of State A provides that the tax rate of an emplover who has a negative balance on the computation date shall be 7.2% during the following calendar year. Using the tax rate schedule presnnted below, compute the following: a. The smallest voluntary contribution that Sanchez Company should make in order to effect a change in its tax rate. 4 b. The amount of the tax savings as a result of the voluntary contribution if Sanchez Company's taxable payroli for 2023 is $660,000