An employee earned $61.400 during the year working for an employer, The FICA tax rate for Social Security is 6.2% of the first $128,400 of employee earnings per colondar year and the FICA tax rate for Medicare is 145% of all earnings. The current FUTA tax rate is 0.6%, and the SUTA tax rate is 5.4% Both unemployment taxes are applied to the first $7,000 of an employee's pay, What is the amount of total unemployment takes the employee must pay? a. $434,00 b. $56.00 c. $101.50 d. $378.00 e. $0.00