Taxpayers have to pay payroll taxes to household employees in which of the following circumstances for TY$2021?$

Select one:

a$.$ Paying a babysitter $$1,200$ over the course of a whole year.

b$.$ Paying an independent gardener $$900$ in April and May for some lawncare to "tidy up$"$ after the spring rains.

c$.$ Paying a babysitter $$200$ a month for $8$ months of the year for in$-$home babysitting help.

d$.$ Paying a maid $$2,400$ cash during the last five $(5)$ months of the year for in$-$home work.