Oates Company's payroll for the week ending January 15 amounted to $150,000. The following deductions were withheld from employees' salaries and wages; Federal Income Tax $ 30,300 State Income Tax 6,600 FICA Taxes 12,000 Union Dues 1,800 United Fund 1,200 Financial unemployment tax (FUTA) rate is .8% and the state unemployment tax (SUTA) rate is 5.4%. Of the Gross pay of $150,000, $75,000 was not subject to state and federal unemployment taxes. How much is net Pay? a) $150,000 b) $98,100 c) $99,300 d) $101,100