The payroll accountant for Moore Industries recorded the following employer's share payroll tax general journal entry for the February 5 pay date:

Date	Account Title	Debit	Credit
February 5	Payroll Taxes Expense	$ 45,041.48
	Federal income tax payable		$ 22,520.74
	Social Security tax payable		10,229.20
	Medicare tax payable		2,392.32
	FUTA tax payable		???
	SUTA tax payable		8,909.31

What is the amount of the FUTA tax payable?

a. 989.92

b. 717.97

c. 821.20

d. 915.33