Which of the Following Issues Does Not Need Resolution in an Employer's

Which of the following issues does not need resolution in an employer's effort to comply with employment tax payment requirements?

A) Ascertaining which employees and wages are covered by employment taxes and are subject to withholding for income taxes.
B) Arriving at the amount to be paid and/or withheld.
C) Reporting and paying employment taxes and income taxes withheld to the IRS on a timely basis through the use of proper forms.
D) Each of the above issues needs to be resolved.
E) None of these is relevant to the employer.