The primary difference between a FUTA and SUTA periodic report is:

a.the FUTA report is an annual tax return, whereas the SUTA reports are filed quarterly.

b.the SUTA report is filed with the IRS, whereas the FUTA report is filed with the Social Security Administration.

c.the FUTA report is quarterly, whereas the SUTA reports are filed annually.

d.there is no difference, they are replicated reports.

Buckwheat Musical Instruments LLC (not in a credit reduction state) made all of its SUTA payments on a timely basis. If they have the following FUTA taxable wages in 2019, by quarter: $359,000, $47,000, $42,000, $18,000, then the third quarter deposit would be:

a.$2,688

b.$534

c.$500

d.$0