If the employer has made timely deposits for FUTA and SUTA, the filing of Form 940 can be delayed until: O December 31 O February 15 O February 10 O February 1 O March 31 Question 11 When making a payment of FUTA taxes, the employer must make the payment by the: O end of the month after the quarter O 15th of the month after the quarter 10th of the month after the quarter O end of the following quarter same day of the FICA and federal income tax deposits Question 12 An employer must pay the quarterly FUTA tax liability if the liability is more than: O $3,000 0 $500 O $1.000 O $100