Stacia is contemplating deferring her payroll taxes for 2020. How should she be advised?

A) Stacia may defer all of her payroll tax payments until 2021 and 2022.

B) Stacia must use Form 7200 to request a payment deferral.

C) Stacia may not defer her payroll taxes if she received a loan from the Paycheck Protection Program.

D) Stacia may defer her payroll taxes even if she receives a credit for the same wages.