If on Any Day During the Month,an Employer Accumulates $100,000

If on any day during the month,an employer accumulates $100,000 or more in tax liability,the taxes must be deposited:

A) By either the following Wednesday or Friday if the employer is a semiweekly schedule depositor.
B) By the last day of the month if the employer is a monthly schedule depositor.
C) Before the close of the business day on which the liability occurs.
D) By the next banking day.