In 2013,Willow Corporation Had Three Employees

In 2013,Willow Corporation had three employees.Two of the employees worked full-time and earned salaries of $25,000 each.The third employee worked only part-time and earned $3,000.The employer timely paid state unemployment tax equal to 5.4 percent of each employee's wages up to $7,000.How much unemployment tax was paid to the state from Willow Corporation for 2013?

A) $136
B) $168
C) $918
D) $1,134
E) None of the above