Under state law, Boca Co$.$ may reimburse the state directly for actual unemployment claims or it may pay $3$ percent of eligible

gross wages. Boca believes that actual unemployment claims will be $2$ percent of eligible gross wages, and has chosen to

reimburse the state. Eligible gross wages are defined as the first $$15,000$ of gross wages paid to each employee. Boca had four

employees, each of whom earned $$20,000$ during the year. What amount should Boca report as accrued liability for

unemployment claims in its year$-$end balance sheet?

A$.$ $$1,200$

B$.$ $$1,800$

C$.$ $$1,600$

D$.$ $$2,400$