Question 20 of 35. Which is a payroll tax expense deductible by an employer O Employee's state tax withheld. O Employee's federal tax withheld. O Employee's share of FICA taxes. O Employers share of FICA taxes U Mark for follow up Question 23 of 35. Which business is exempt from using the accrual basis for accounting? A clothing manufacturer that has average gross annual receipts of $35 million over the last three years. An online retailer that has average gross annual receipts of $45 million over the last three years. A construction contractor who does not have any outstanding accounts receivable at the end of the tax year