What is the connection between the employees' earnings records and payroll tax reporting?

A. Employees’ earnings records do not connect with payroll tax reporting.

B. Employees’ earnings records may be used to ensure the accuracy of payroll tax reporting.

C. Employees’ earnings records contain details of payroll tax reporting and may be considered as source documents.

D. Employees’ earnings records contain year-to-date gross pay, which reflects when employees reach tax bases.