All of the following are valid payroll taxes, which create liabilities for the company, except:

	A.	State unemployment taxes withheld from employee paychecks
	B.	Federal income taxes withheld from employee paychecks
	C.	State income taxes withheld from employee paychecks
	D.	Unemployment payable by the employer
	E.	FICA (Social Security and Medicare) withheld from employee paychecks and aemployer's matching amount