Clare's Earnings During the Month of February Were $6,200

Multiple Choice

Clare's earnings during the month of February were $6,200.Her earnings for the year prior to February were $5,600.Clare'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 Clare in the month of February is:

A) $4.96.
B) $49.60.
C) $496.00.
D) $0.49.