Gazebo International is a startup that provides packaging services. The organization has $12$ employees, and it pays wages of $$2,200$ during any calendar quarter. The owner$$s friend has suggested to him that the company can claim $100$ percent credit on the FUTA taxes as the number of employees in the company is less than $15.$ Hence, the owner has contacted you to file Gazebo$$s tax return by claiming $100$ percent credit on the FUTA taxes.