In 2019, an employer's general ledger showed $805,000 of wage expense. Of this amount, $12,000 will be paid on January 5, 2020. Wages paid in excess of $7,000 per employee in 2019 = $459,000. The gross FUTA tax imposed on the employer is: a.$20,760 b.$2,040 c.$48,300 d.$20,040