Collin's Pool Service Files a Form 944 to Report Its

Collin's Pool Service files a Form 944 to report its payroll tax liability.Line 5 had a total of $2,648.96.Line 13m in Part 2 reported wages of $2,649.00.What needs to be done to reconcile the two amounts?

A) $0.04 needs to be added via line 6 for the current year's adjustments.
B) $0.04 needs to be subtracted via line 6 for the current year's adjustments.
C) Nothing needs to be done because both totals are correctly computed.
D) Change line 5 to match line 13m.