Answer:
(b) all are included in employer taxes
Explanation:
The following employer payroll taxes are involved
1. Social security tax with a maximum contribution of 6.2%
2. Medicare taxes with a maximum wages contribution of 1.45%
3. Federal unemployment taxes (FUTA)
4. State unemployment taxes (SUTA)
These four taxes are contributed by the employer for payroll taxes
Hence, the correct option is b.
