22 If employee Zeke asks you to date the last paycheck that you hand out in 2021 as "2020," you should: agree to defer the pay, but let Zeke know that he will be subject to the "claim-of-right rule." agree to defer the pay, but obtain written acknowledgement from Zeke that he may be subject to the "claim-of-right rule." agree to defer the pay, but withhold FICA and FIT in 2021 refuse to postdate the check Question 23 Wages earned of $201,000 in 2021 are subject to employee FICA tax at the rate of: 8.55% 2.35% 7.65% 1.45% 0 / 0.55 pts 0 / 0.55 pts Question 13 If the tax liability is more than $500 in the third-quarter 2021 Form 940 taxes are due: October 1, 2021 November 1, 2021 January 31, 2022 November 30, 2021 0 / 0.55 pts