In 2016, Willow Corporation Had Three Employees

question 17

Multiple Choice

In 2016, Willow Corporation had three employees. Two of the employees worked full-time and earned salaries of $25,000 each. The third employee worked only part-time and earned $4,000. The employer timely paid state unemployment tax equal to 5.4 percent of each employee's wages up to $7,000. How much unemployment tax was paid to the state from Willow Corporation for 2016?

• A)$136
• B)$168
• C)$918
• D)$972
• E)$1,134