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In 2023, Desi's Desserts had four employees. Two of the employees worked full time and earned salaries of $35,000 each. Two employees worked only part

In 2023, Desi's Desserts had four employees. Two of the employees worked full time and earned salaries of $35,000 each. Two employees worked only part time, and each earned $5,000. The employer timely paid state unemployment tax equal to 5.4% of each employee's wages. How much FUTA tax is due from Desi's Desserts for 2023, after the credit for state unemployment taxes?

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