The FUTA tax is:

a. An unemployment tax with a rate of 2.9 percent up to $118,500 of salary per employee.
b. A disability tax with a rate of 2.9 percent up to $7,000 of salary per employee.
c. An unemployment tax with a rate as low as 0.6 percent up to $7,000 of salary per employee.
d. A disability tax with a rate of 0.6 percent up to $118,500 of salary per employee.