XYZ Software employed three different salespeople last yearPerson 1 eamed $2400 in the first quarter, Person 2 eamed \$22,700 in
the first quarter, and Person 3 earned $5300 in the first quarter. What are the maximum FUTA deductions for the first quarter? A. $911.40
B.$1407.40
C.$328.60
D.$148.80
