Bob White started work as an employee on September 1, 2019. His salary is $10,000 a month. Bob White's November 1st paycheck (for September) showed a sizable difference between his "gross" monthly pay and his "net" monthly pay. Some of this difference relates to Social Security (FICA) taxes withheld. This withholding will be treated as 1) an above-the-line deduction 2) a below-the-line deduction 3) a nonrefundable credit 4) a refundable credit 5) none of the above