The FUTA tax is: 

a. An unemployment tax with a rate of 2.9 percent up to $128,400 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 on up to $7,000 of salary per employee. 

d. A disability tax with a rate of 0.6 percent up to $128,400 of salary per employee.