George's Gameroom had two employees with the following earnings information:

Employee	Cumulative Earnings as of 11/30/2019			Gross Earnings for Week Ending 12/15/2019
Barbara Brown	$	5,900		$	1,800
Hillary Adams	$	118,300		$	6,000

Use the table above to calculate how much of Barbara's December 15 paycheck is still subject to state unemployment tax given that the rate is 4% and federal unemployment tax is 0.6% and both taxes are levied on only the first $7,000 of each employee's annual earnings.

Multiple Choice

• $700

• $5,900

• $1,800

• $1,100