5. Which of the following conditions requires an employer to use the electronic deposit requirement? (Please, explain your answer if, possible)

a. Employer made more than $100,000 in total tax deposits in 2012.

b. Employer made more than $100,000 in total tax deposits in 2013.

c. All employers are required to use the electronic funds transfer.

d. Employer made more than $200,000 in total tax deposits in 2012.