Albert SoftTop Corp. pays quarterly wages and incurs federal employment taxes of $$3,150$ on said wages. The corporation makes the deposit on the required date in the amount of $$3,085($due to an input error in the software$).$ Which calculation illustrates the safe harbor rules that Albert SoftTop Corp. can adhere to $($assuming they pay the shortfall by the shortfall date$)?$

a$.$ The safe harbor rules would only apply if the shortfall was greater than $$62(2\%$ x $$3,150).$

b$.$ $$65$ is under the $$1,000$ limit$,$ so they are covered by safe harbor rules.

c$.$ $$65$ is less than $2\%$ of the required deposit, so they are covered by safe harbor rules.

d$.$ $$65$ is less than the greater of $$100$ or $2\%$ of the required deposit, so they are covered by safe harbor rules.