Content AreaIn 2022, Desi's Desserts had four employees. Two of the employees worked full time and earned salaries of $35,000 each. Two employees worked only part time, and each earned $5,000. The employer timely paid state unemployment tax equal to 5.4 percent of each employee's wages. How much FUTA tax is due from Desi's Desserts for 2022, after the credit for state unemployment taxes? a. $1,296 b. $168 c. $480 d. $144