As of June 30,2022 (the computation date for the 2023 tax rate), Sanchez Company had a negative balance of $1,190 in ita unemplayment reserve account in State A. The company's average payroll over the last three 12 -month periods amounted to $520,000. The unemployment compensation law of State A provides that the tax rate of an employer who has a negative balance on the computation date shall be 7.2% during the following calendar year. Using the tax rate schedule presented below, compute the following: a. The smallest voluntary contribution that Sanchez Company should make in order to effect a change in its tax rate. b. The amount of the tax savings as a result of the voluntary contribution if Sanchez company's taxable payroll for 2023 is $660.000