James Smith earned

$ $5$ comma $111$$$5,111$

last year. His$$ employer's SUTA tax rate is

$5\mathrm{.}4\%5\mathrm{.}4\%$

of the first

$ $7000.$$$7000.$

How much SUTA tax must$$ James's employer pay for$$ him?

Question content area bottom

Part $1$

How much SUTA tax must employer pay for$$ James?

$$$enter your response here

$($Round to the nearest cent as$$ needed.$)$