George has 4 employees who earned $75,000, $27,000, $2,100, and $6,200 during 2014, respectively. He paid 5.4% for state unemployment tax. How much FUTA tax will George owe for the 4 employees? (Points : 1)

$133.80

$882.40

$321.60

$224.00

$163.70

Which of the following types of income is subject to the self-employment tax? (Points : 1)

Interest income Gain on sale of real estate Income from a sole proprietor's law practice Dividends from stock None of the other choices