Which of the following deposit requirements pertains to a non agricultural employer who has employer FICA taxes and withheld employee FICA taxes and income taxes of $125,000 at the end of payday on Friday, August 14?

a. the underreported taxes should be carried over to the end of September b. the taxes must be deposited on or before Aug 31st c. no deposit is required until Tuesday August 18 d. the taxes must be deposited by the close of the next banking day