How is the SUTA tax rate determined for a new employer?

a.All states must set a 2.95% rate for the employer's first year of business

b.The federal government requires states to impose a specific rate based on the employers total full time employee base

c.Each state sets an initial contribution rate of not less than 1% for a specific period of time

d.Each state sets a minimum 5% contribution rate for the employer's first year of business