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Steve has cumulative earnings of $7,250 and earned $700 during the current payroll period. If the state unemployment taxes (SUTA) tax is 5.4 percent, with

Steve has cumulative earnings of $7,250 and earned $700 during the current payroll period. If the state unemployment taxes (SUTA) tax is 5.4 percent, with a ceiling of $7,000, the employer liability for state unemployment taxes is:

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