ABC Bookstore employed three different salespeople last
year. Person 1 earned $4500 in the first quarter, person 2
earned $8500 in the first quarter, and person 3 earned $7500
in the first quarter. What are the maximum FUTA deductions
for the first quarter?
O A. $1271.00
O B. $1147.00
O C. $620.00
O D. $868.00