How Do the Payroll Tax and the Income Tax Differ

How do the payroll tax and the income tax differ?

A) Employers pay the payroll tax, whereas individuals pay 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 must pay both payroll and corporate income taxes, whereas individuals only have to pay personal income tax.
D) Employers pay the payroll tax, but the income tax burden is shared between employers and employees.