The Payments of Employees' Federal Income Taxes Withheld and Social

The payments of employees' federal income taxes withheld and social security and Medicare taxes are periodically

A) deposited in a special-purpose bank account, controlled by the company, until year-end when the funds are sent to the U.S. Treasury Department.
B) deposited in a government-authorized financial institution.
C) sent directly to the Internal Revenue Service.
D) sent to the local office of the Internal Revenue Service.