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Please help me with this question. I also tried with option B but it is also incorrect. Hope for the answer. Thank you so much!

Please help me with this question. I also tried with option B but it is also incorrect. Hope for the answer. Thank you so much!
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The frequency and method of distributing the payroll is regulated by: the Internal Revenue Service the U.S. Department of Labor, Wage and Hour Division state wage hour departments by employee-employer negotiation

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