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XYZ Sample Company has 100 employees in 2023. XYZ Sample Company qualifies to receive the credit of 5.4% of Employer's Annual Federal Unemployment (FUTA) taxable

XYZ Sample Company has 100 employees in 2023. XYZ Sample Company qualifies to receive the credit of 5.4% of Employer's Annual Federal Unemployment (FUTA) taxable wages when it files Form 940. As such, XYZ Sample Company's FUTA tax due on each employee's wages paid in 2023 would be what amount? A. $0 B. $21 C. $42 D. $63

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