For each of the types of payroll taxes and other payroll-related items listed, indicate whether it is paid by the employee through a paycheck withholding, by the employer, or both. (Choices may be used more than once.)

- A. B. C.	FICA Taxes (Social Security and Medicare)
- A. B. C.	Federal and State Income taxes
- A. B. C.	Federal and State Unemployment taxes

A.	Employee
B.	Employer
C.	Both