Bob's Earnings During the Month of June Were $1,100

Multiple Choice

Bob's earnings during the month of June were $1,100.His earnings for the year prior to June were $15,300.Bob's employer is subject to state unemployment of 2.0% and federal unemployment taxes of 0.6% on the first $7,000.The employer's unemployment payroll tax expense for June is:

A) $8.80.
B) $22.00.
C) $0.
D) $30.80.