The company Plusmark is filling out its EMP$501$ after a full tax year. It deducted and paid over an amount of R$43,150$ every month of the year for employees$$ tax. When completing its end$-$of$-$year reconciliation, it has calculated that its annual employees$$ tax liability was R$505,000.$ What would the result be for the EMP$501?$

Question $17$Select one:

a$.$

Plusmark has over$-$deducted by the amount of R$12,800,$ and would be due a refund from SARS.

b$.$

Company Z has over$-$deducted by the amount of R$12,800,$ and would still need to pay this over to SARS

c$.$

Plusmark has under$-$deducted by the amount of R$12,800,$ and would be due a refund from SARS.

d$.$

Plusmark has under$-$deducted by the amount of R$12,800,$ and would still need to pay this over to SARS.