Van Oot's Bicycles Had $19,489 of Payroll Tax Liability During

Van Oot's Bicycles had $19,489 of payroll tax liability during their lookback period. They pay their employees on a semimonthly basis. Assuming that no payday has a tax liability in excess of $100,000, when is their payroll tax deposit due?

A) On the last day of the current month
B) By the 10^th of the following month
C) By the 15^th of the following month
D) By the last day of the following month