If,on Any Day During the Month,an Employer Who Is a Monthly

If,on any day during the month,an employer who is a monthly schedule depositor accumulates a $100,000 tax liability,the following is true:

A) The employer remits the tax by the next banking day and becomes a semiweekly depositor for the remainder of the calendar year,then goes back to being a monthly scheduled depositor in the following year.
B) The deposit must be made by the last day of the month if the employer is a monthly schedule depositor.
C) The deposit is made either the following Wednesday or Friday regardless if the employer is a semiweekly schedule depositor.
D) The employer remits the tax by the next banking day and is now considered a semiweekly depositor for the remainder of the current year and for the entire following year.