Dena's Decorations Is a South Carolina Business That Has a SUTA

Dena's Decorations is a South Carolina business that has a SUTA rate of 3.6% and an annual SUTA wage base of $14,000.The employee earnings for the past calendar year are: B.Gilfilan $22,180,P.Laubach $37,690,S.Loftin $15,320,M.Moravec $9,840.
What are the FUTA and SUTA tax liabilities for Dena's Decorations?

A) FUTA $1,686.20;SUTA $168
B) FUTA $168;SUTA $1,866.24
C) FUTA $1,686.20;SUTA $531.36
D) FUTA $531.36;SUTA $2,102.58