Mary Gonzalez had total cumulative gross earnings of $4,500 as of 1/30. Her gross earnings for the pay period ending 2/15 were $3,000. If federal unemployment taxes are .6% on a maximum earnings of $7,000 per year, how much federal unemployment tax will be paid by Mary and how much will be paid by her employer for her earnings of 2/15?

Mary will pay $0 and her employer will pay $15.

Mary will pay $0 and her employer will pay $18.

Mary will pay $15 and her employer will also pay $15.

Mary will pay $0 and her employer will pay $3.