LO 5-1 The owner of Padua Products wants to reward the employees for their work during the year and has asked you to gross-up their bonuses so that they receive the full amount as net pay. What amount(s) should you consider when computing the grossed-up pay? (Select all that apply.)

a. Desired bonus amount

b. Garnishments

c. Court or government-mandated deductions

d. Income tax(es)