By Law, FICA (The Federal Insurance Contributions Act), a Payroll

By law, FICA (the Federal Insurance Contributions Act) , a payroll tax, is collected equally from employers and employees. In reality:

A) the law works-the employers and the employees each bear half of the burden of the tax.
B) the employees bear almost all of the burden of the tax.
C) the employers bear almost all of the burden of the tax.
D) it's impossible to determine who bears the burden of the tax.