For the entire year of 2016, Ral Supermarket, Inc. conducts its business operations without any permanent or full-time employees. Ral employs 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 2016?
A.Ral must file a 2016 FUTA return only if aggregate wages exceed $100,000 during 2016.
B.Ral must file a 2016 FUTA return because it had at least one employee during at least 20 weeks of 2016.
C.Ral is obligated to file a 2016 FUTA return only if at least one worker earned $50 or more in any calendar quarter of 2016.
D. Ral does not have to file a 2016 FUTA return, because it had no permanent or full-time employees in 2016.