One of Sherwin's independent contractors neglects to provide Sherwin with the appropriate TIN. Accordingly, Sherwin must take backup withholding out of the payments of $42,351 to the contractor of: O a. $9,317.22 O b. $16,771.00 O c. $ 10,164.24 O d. $0 Under Federal Income Tax withholding laws, in order to withhold taxes, all of the following conditions must exist except a. employment is not exempt. O b. an employer-employee relationship must exist. c. the employee must be over 21 years of age. O d. payments must be defined as wages. Save the Sea Lions Ltd posted their current year W-2s for their 16 employees to a secure Web site on January 28 of the subsequent year. The W-2s totaled $562,931.64, and (due to a software error) the names and Social Security numbers did not match. How much of a late filing penalty will they be liable for? O a. $4,480 O b. $0 O c. $800 O d. $1,600