Jafet has two employees who earned the following amounts during 2020:

Sem $17,000

Mesec 5,000

If Jafet timely pays 5.4% for state unemployment tax, what is the amount of his 2020 FUTA after the state tax credit:

Select one:

a. $72

b. $0

c. Some other amount.

d. $1,188

e. $132