22. Calculate the FUTA taxes for the following example (do notround to the nearest dollar):YTD Wages (asCurrentFUTA Tax onNameof Last Payroll)PayrollCurrent PayrollEmployee A$9,000$ 700$ 0.00Employee B$6,765$ 625$14.10Employee C$6,375$ 800$37.50Employee D$3,800$ 750$45.00Total$25,940$2,875$96.60a) $ 96.60b) $123.60c) $172.50d) $ 45.0022. Calculate the FUTA taxes for the following example (do notround to the nearest dollar):YTD Wages (asCurrentFUTA Tax onNameof Last Payroll)PayrollCurrent PayrollEmployee A$9,000$ 700$ 0.00Employee B$6,765$ 625$14.10Employee C$6,375$ 800$37.50Employee D$3,800$ 750$45.00Total$25,940$2,875$96.60a) $ 96.60b) $123.60c) $172.50d) $ 45.00