Carl's Earnings During the Month of March Were $6,200

Multiple Choice

Carl's earnings during the month of March were $6,200.His earnings for the year prior to March were $5,600.Carl's employer is subject to federal unemployment taxes of 0.8% and state unemployment taxes of 5.4% on the first $7,000.The employer's unemployment payroll tax expense for Carl in the month of March is:

A) $4.96.
B) $86.80.
C) $496.00.
D) $0.49.