An employer withholds $ 10,000 from its employees for social security / medicare and

in turn, he makes an employer contribution of another $ 10,000. The employer pays $ 5,000 for

concept of unemployment insurance and withholds from its employees $ 15,000 for

income tax. The employer will recognize debts for $ 40,000 and will recognize

expenses for:

to. $ 40,000

b. $ 25,000

c. $ 15,000

d. $ 5,000