Caruso Company's SUTA rate for next year is 2.9% because it's reserve ratio falls in its state's 8% to less than 10% category [(contributions - benefits paid) / average payroll= $93'500/$971,500=9.62%].

If the next category (10% to less than 12%) would give Caruso a lower tax rate of 2.3%, what would be the amount of the valuntary contribution needed to get Caruso to that next category?