Dena's Decorations is a South Carolina business that has a SUTA rate of 3.60% and an annual SUTA wage base of $14,000. The employee earnings for the past calendar year are: B. Gillian $27180, P. Laubach $42,690, S. Loftin $20,320, M. Moravec $12,340 (Assume that all employees have exceeded the annual FUTA wage base of $7,000 per employee and that the FUTA rate is 0.6%) What are the FUTA and SUTA tax liabilities for Dena's Decorations? Multiple Choice FUTA 31776.20, SUTA $53136 FUTA 51776.20; SUTA $168 FUTA $53136: SUTA $2.192.58 FUTA $168; SUTA $1.956.24