Which of the following statements is correct?

a) The employer's payroll tax expense equals the taxes withheld from the employee's paycheck.

b) A wage limit caps the gross wages that are taxable for purposes of social security, FUTA, and SUTA.

c) FICA taxes are only the responsibility of the employer.

d) An employee's net check is calculated by subtracting employee and employer taxes from gross pay.

d) Federal and state unemployment taxes are withheld from employees' paychecks.