Donner Company began its operations in September of the current year. During September, the company paid wages of $23,400. For the last quarter of the year, the taxable wages paid amounted to $64,700. None of the employees was paid more than $7,000 this year.

a.Is Donner Company liable for FUTA tax this year? Yes

b.If your answer to part a above is "Yes", what is thenetFUTA tax for the year? Round your answer to the nearest cent. $