In 2020, Willow Corporation had three employees. Two of the employees worked full-time and eamed salaries of $25,000 each. The third employee worked only part-time and earned $4,000. The employer timely paid state unemployment tax equal to 5.4 percent of each employee's wages up to $7,000. How much FUTA tax is due from Willow Corporation for 2020, after the credit for state unemployment taxes? Select one: a. S108 b. 5918 C. S1.134 d. 5102 e. So