I am an accounting minor student and recently i started having a little trouble with some questions from my Small business tax class, here is the question

Cajun Corporation has 10 employees. Nine are paid $35,000-$50,000 a year and one is paid $5,000. Compute Cajun's FUTA liability for 2014 if:

a. Cajun fails to pay its SUI during the year.

b. Cajun is subject to a 1.4% FUTA credit reduction for the year.