Final answer:
The FUTA taxable wage base for 2018 was $7,000, which aligns with the SUI minimum taxable wage base in many states. Option A
Step-by-step explanation:
The FUTA taxable wage base for 2018 is $7,000. This means employers are required to pay Federal Unemployment Tax Act (FUTA) taxes on the first $7,000 in wages they pay to each employee during a calendar year. The FUTA tax funds unemployment compensation programs for workers who have lost their jobs.
The question also mentions the SUI (State Unemployment Insurance) minimum taxable wage base which often aligns with the FUTA base, but it is important to verify the specific SUI taxable wage base for each state as it can differ. The correct answer to the question is A. $7,000.