The correct answer to this question is A) payroll.
The descriptions are examples of payroll taxes.
When an employer pays a check to an employee, the Payroll Tax is the kind of tax that the Company withholds from an employee’s salary. The employer pays the tax on behalf of the employee. To calculate this Payroll Tax, the employer bases it on the salary that it is paying to the employee. When the federal authority collects the tax, it deducts concepts such as Medicare, income taxes and Social Security.