Rhode Island is determining Dawson Distillery's contribution rate for 2019, and needs to compute their average annual payroll for the last three years. Their payroll for year ended 6/30/17, 6/30/18 and 6/30/19 are detailed below, along with the amount of wages that were over Rhode Island's SUTA wage cap for that year: 6/30/17 6/30/18 6/30/19 Gross $524,000 $494,000 $657,000 In Excess $132,000 $205,000 $287,000 What average payroll number will the state use as part of its contribution rate calculation for 2020? a.$1,051,000 b.$350,333 c.$1,675,000 d.$558,333