Joey Martel is an employee of Overclock Watches. His employer would like to give him a bonus and has asked you to gross it up to ensure that Joey receives the full amount of the desired award. Which of the following should be considered in the denominator to compute the grossed up amount? (Select all that apply)

A. Social Security and Medicare taxes.

B. 401(k) contribution.

C. Health insurance premium.

D. Income tax(es).