Caruso company's SUTA rate for next year is 2.9% because its reserve ratio falls in its state's 8% to less than 10% category((contributions-benefits...

Caruso company's SUTA rate for next year is 2.9% because its reserve ratio falls in its state's 8% to less than 10% category((contributions-benefits paid)/average payroll=$93500/$971500=9.62%). If the next category(10% to less than 12%) would give Caruso a lower tax rate of 2.3%, what would be the amount of the voluntary contribution needed to get Caruso to that next category?