Shaquil receives total employee benefits that are 13.5% of his gross annual pay. If Shaquil has a gross annual pay of $40,000, how much in total employee benefits does he receive?
a.
$5.40
b.
$54.00
c.
$540.00
d.
$5,400.00


Please select the best answer from the choices provided

A
B
C
D