Which of the Following Statements Is True

Which of the following statements is true?

A) When the employer writes the check for a payroll tax, the employee pays only a small portion in lost wages.
B) When the employer writes the check for a payroll tax, the employee pays nothing.
C) Both employee and employer pay a payroll tax, and their shares do not depend on which party directly pays the government.
D) Payroll taxes are designed to make employers pay for government programs to aid workers and, in fact, employers bear the full cost of such taxes.
E) When the employee writes the check for a payroll tax, the employer pays by having to pay higher wages in the amount of the tax.