Employees' Payments for Federal Income Taxes Withheld and Social Security

Employees' payments for federal income taxes withheld and social security and Medicare taxes are periodically

A) sent directly to the Internal Revenue Service.
B) deposited in a special-purpose bank account,controlled by the company,until year-end when the funds are sent to the U.S.Treasury Department.
C) sent to the local office of the Internal Revenue Service.
D) deposited in a government-authorized financial institution.