Which of the following statements is TauE? a) Since FUTA tax is paid only once a quarter, tho PUTA tax expense is recorded only at the time of paymont. b) At the time that the entry is made to reoord the employer'a payroll taxen, the surh tax is recorded at the net amount (0.62). C) Sinee the FUTA tax in a noeial pecurity tax, it can be charged to the mame expenme account an the other payroll taxea on the employer, the payroll tares account. d) If employeen must contribute to the atate unesployment fund, thia deduetion Bhould be whown in the payroll tax entry