An employer who fails to withhold Federal Insurance Contributions Act $($FICA$)$ taxes from covered employees$$ wages, but who pays both the employer and employee shares, will

Owe penalties and interest for failure to collect the tax.

Be allowed no federal tax deduction for any payments.

Have a right to be reimbursed by the employees for the employees$$ share.

Be entitled to a refund from the IRS for the employees$$ share.