The Payroll Tax and the Income Tax Differ in That

The payroll tax and the income tax differ in that:

A) the employer pays the payroll tax, and the individual pays the income tax.
B) the payroll tax is tied directly to specific programs while the personal income tax goes toward general government revenue.
C) employers have to pay both payroll and corporate income taxes, and individuals only have to pay personal income tax.
D) the employer pays the payroll tax, but the income tax burden is shared between employer and employee.