Which of the following statements is true with respect to the Trust Fund Recovery Penalty under Section $6672?$

Multiple Choice

The Trust Fund Recovery Penalty can be discharged in bankrupcty if it was assessed at least two years prior to filing bankruptcy.

The Trust Fund Recovery Penalty applies to the amounts that were $($or should have been$)$ withheld from employees plus the amount of the employer "matching" portion of the payroll taxes.

None of the above statements are true.