In 2022, Ship Shop had three employees. Two of the employees worked full time and earned salaries of $25,000 each. The third employee worked part time and earned $4,000. The employer 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 Ship Shop for 2022?
a. $918
b. $972
c. $136
d. $168