For the Last 6 Years,Mega Big Box Stores Has Utilized

For the last 6 years,Mega Big Box Stores has utilized programmers at its headquarters to maintain its online retail operation.As the size of the online business grew,Mega changed the status of the programmers who maintain the website from employees to contractors.For the past 3 years all new programmers brought on board have signed documents classifying them as independent contractors.Some of the programmers brought a court case regarding their status and got a verdict that they were misclassified.

A) The Internal Revue Service (IRS) can hold Mega liable for its share of Social Security (FICA) ,and federal unemployment compensation (FUTA) taxes that it did not withhold from the programmers' compensation.
B) The IRS can subject Mega to an additional penalty equal to 20 percent of the FICA that should have been withheld,plus.1.5 percent of the wages received by the employees.
C) Mega may be found liable for accrued but unpaid benefits under the Employee Retirement Income Security Act of 1974 (ERISA) .
D) All of the above