please explain why?

11. Assume the following payroll information for Jane Smith: Gross Pay $10,000 Income tax $2,500 FICA Social Security $620 FICA Medicare $145 What is included in the journal entry to record the employer amounts of the payroll? Assume gross salary maximums have not been reached. C FICA Medicare taxes payable $620 FICA Medicare taxes payable of $290 Employer portion of income tax $2.500 None of the above