For the entire year year 3, Ral Supermarket, Inc. conducted its business operations without any permanent or full-time employees. Ral employed temporary and part-time workers during each of the 52 weeks in the year. Under the provisions of the Federal Unemployment Tax Act (FUTA), which of the following statements is correct regarding Ral's obligation to file a federal unemployment tax return for year 3?
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a. | Ral must file a year 3 FUTA return because it had at least one employee during at least 20 weeks of year 3. | |
b. | Ral must file a year 3 FUTA return only if aggregate wages exceeded $100,000 during year 3. | |
c. | Ral does not have to file a year 3 FUTA return because it had no permanent or full-time employees in year 3. | |
d. | Ral is obligated to file a year 3 FUTA return only if at least one worker earned $50 or more in any calendar quarter of year 3. |
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