Spring Inc paid wages of $ 102,568 for the year. Of this amount, $ 80,260 was taxable for SUTA and FUTA. The SUTA rate for Spring is 3.4%. Due to cash flow problems, Spring did not make any SUTA payments until after the form 940 filing date.

a. What is the amount of credit that the company will receive against the FUTA tax? Do not put a $ in your answer. Put a comma in your answer. For example: 3,054.15