In April of 2011, Freeman Steel Company transferred Herb Porter from its factor in Tennessee to its plant in South Carolina. The company's SUTA tax rates based on its experience ratings are 3.2% in TN and 3.8% in SC. Both states base the tax on the first $7000 of each employee's earnings. This year Freeman Steel Company paid Herb Porter wages of $9900. $2800 were paid in TN and the rest in SC. How do I find the FUTA tax on Porter's earnings if SC is a credit reduction state