Tanner's Gross Pay for the Week Is $1,500

Tanner's gross pay for the week is $1,500.His yearly pay is under the limit for OASDI.Assume that the rate for state and federal unemployment compensation taxes is 6% and that Tanner's year-to-date pay has previously exceeded the $7,000 cap.What is the amount of state and federal unemployment tax that his employer must record as payroll tax expense and pay to the federal and state governments?

A) $0
B) $21.75
C) $111.75
D) $90