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Wei has four employees: Anna, Kenny, Stan, and Seth, who were paid $12,000, $5,000, $11,000, and $3,000, respectively. Assuming a full state credit, Weis FUTA

Wei has four employees: Anna, Kenny, Stan, and Seth, who were paid $12,000, $5,000, $11,000, and $3,000, respectively. Assuming a full state credit, Weis FUTA taxable wages for the year are:

A. $31,000

B. $28,000

C. $22,000

D. $186

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