If a Taxpayer Works for Two Separate Employers,how Much in FUTA

If a taxpayer works for two separate employers,how much in FUTA taxes is each employer responsible to remit in the name of the taxpayer?

A) The first employer remits 5.4% on the first $7,000 in wages while the second employer remits only .6% on the first $7,000 in wages to equal the 6.0% rate.
B) The first employer remits FUTA tax on the first $7,000 in wages and the second employer remits FUTA tax on the next $7,000 in wages.
C) Both employers must remit FUTA taxes on the first $7,000 in wages they pay to the taxpayer.
D) Only the first employer is required to remit FUTA taxes on the wages earned from the first job.