Due to its experience rating, Ianelli, Inc., is required to pay unemployment taxes on its payroll as follows:

1. Under SUTA for Massachusetts on taxable payroll of $16,800, the contribution rate is 4%.

2. Under SUTA for New Hampshire on taxable payroll of $30,000, the contribution rate is 6.65%.

3. Under SUTA for Maine on taxable payroll of $81,200, the contribution rate is 2.9%.

4. Under FUTA, the taxable payroll is $111,500.

a. SUTA taxes paid to Massachusetts
b. SUTA taxes paid to New Hampshire
c. SUTA taxes paid to Maine
d. FUTA taxes paid