Which of the following statements about payroll taxes is true?

a. The FICA, federal, and state taxes withheld from the employees' earnings are expenses to the employer.

b. The Federal Unemployment Tax Act (FUTA) provides for payments to unemployed workers.

c. The employer's payroll taxes become liabilities when the related payroll is recorded.

d. State Unemployment Tax Acts (SUTA) provide for temporary payments to those who become unemployed as a result of layoffs or other causes beyond their control.