Gerald upset earned 49000 in 2021 for a company in Kentucky. He is single with one dependent under 17 and is paid weekly. The FUTA rate in Kentucky for 2021 is 0.6 percent on the first 7000 of employee wages, and the SUTA rate is 5.4 percent with a wage base of 11,100. Use the percentage method in appendix c and state information in appendix d. Manual payroll system is used and box 2 isn’t checked