Match each payroll item that follows to the one item that best describes its characteristics.

Federal income tax FICA - Social security FICA - Medicare Federal unemployment compensation tax (FUTA) State unemployment compensation tax (SUTA)

Amount is limited, withheld from employee and matched by employer

Amount is not limited, withheld from employee and matched by employer

Amount is not limited, withheld from employee only

Amount is limited, paid by employer only

Amount is limited, withheld from employee only