Employees are subject to taxes withheld from their paychecks. Why are they listed as "liabilities" for the employer?

Question 21 options:

	It is the company's obligation to pay taxes
	Payroll taxes are not part of the Balance Sheet, they are actually an "Expense" on the Income Statement
	Because the money is really the "company's" and does not belong to the government
	Because the money is really the "employees" and does not belong to the company