Tanner worked for ABC Construction Company and earned $$18,500.$ Determine the unemployment tax $($FUTA$)$ base that would be paid by his employer.

$$0$

$$420$

$$690$

$$1,110$

$$22$

$$25$

$$110$

$$1,100$

In the year it was forfeited by the tenant.

In the year following forfeiture.

Refundable security deposits are never considered rental income.