Select the following to identify the payroll item with its characteristics.

1. Federal Income	by employer onlyAmount is not limited, withheld from employee onlyAmount is not limited, withheld from employee and matched by employerAmount is not limited, paid by employer onlyItem 1
2. FICA - Social Security
3. FICA - Medicare
4. Federal Unemployment Compensation Tax (FUTA)
5. State Unemployment Compensation Tax (SUTA)

A. Amount is not limited, withheld from employee and matched by employer B. Amount is limited, paid by employer only C. Amount is limited, withheld from employee only D. Amount is limited, withheld from employee and matched by employer E. Amount is not limited, withheld from employee only F. Amount is not limited, paid by employer only