Luisa Patel earned $$60,700$ during the year working for Beasley Company. The Federal Insurance Contributions Act $($FICA$)$ tax rate for Social Security is $6\mathrm{.}2\%$ of the first $$137,700$ of employee earnings per calendar year, and the Federal Insurance Contributions Act $($FICA$)$ tax rate for Medicare is $1\mathrm{.}45\%$ of all earnings. The current Federal Unemployment Taxes $($FUTA$)$ tax rate is $0\mathrm{.}6\%,$ and the State Unemployment Taxes $($SUTA$)$ tax rate is $5\mathrm{.}4\%.$ Both unemployment taxes are applied to the first $$7,000$ of an employee$$s pay. What is the amount of total unemployment taxes Luisa Patel must pay? A$.$ $$101\mathrm{.}50$ B$.$ $$378\mathrm{.}00$ C$.$ $$56\mathrm{.}00$ D$.$ $$0\mathrm{.}00$ E$.$ $$434\mathrm{.}00$