In 2020, Willow Corporation had three employees. Two of the employees worked full-time and earned salaries of $42,000 each. The third employee worked only part-time and earned $6,800. The employer timely paid state unemployment tax equal to 5.4% of each employee's wages up to taxable wage base. How much FUTA tax is due from Willow Corporation for 2020, after the credit for state unemployment taxes?

$111 $125 $507 $545