The Current FUTA Tax Rate Is 0

Multiple Choice

The current FUTA tax rate is 0.6%, and the SUTA tax rate is 5.4%. Both taxes are applied to the first $7,000 of an employee's pay.
- Assume that an employee earned total wages of $2,900 in the current period and had cumulative pay for prior periods of $5,800. What is the amount of unemployment taxes the employer must pay on this employee's wages for the current period?

A) $174.00.
B) $0.00.
C) $348.00.
D) $420.00.
E) $72.00.