How Is Federal Tax Form 944 Different from Federal Tax

How is Federal Tax Form 944 different from Federal Tax Form 941?

A) Tax form 944 is used by very small companies to summarize federal income tax,Social Security,and Medicare withheld from employee paychecks for the year vs.quarterly.
B) Tax form 944 is used by very small companies to summarize federal income tax,Social Security,and Medicare withheld from employee paychecks for the quarter vs.annually.
C) Tax form 944 summarizes federal unemployment tax owed for the year vs.form 941 summarizes federal income tax,Social Security,and Medicare withheld from employee paychecks for the year.
D) Tax form 944 is used by very small companies to summarize federal income tax,Social Security,and Medicare withheld from employee paychecks for the year vs.tax form 941 which summarizes all of an employer's W-2 forms.