Therieux Imports is required to file a Schedule A $($Form $940).$ If their FUTA taxable wages $=$ $$402,500,$ what is the difference in their FUTA liability for the year if they operated in Alaska, rather than South Dakota?

a$.$ It is indeterminable by the information given.

b$.$ $$8,452\mathrm{.}50$

c$.$ $$21,735\mathrm{.}0\mathrm{.}0$

d$.$ There is no difference.