Which of the following statements regarding FICA taxes is true? A. Low income employees are not required to pay FICA taxes. B. An employee who has two different employers during the year may be entitled to a tax credit for overpaid FICA taxes. C. The wage base limit for Social Security taxes depends on the taxpayer's filing status. D. The maximum amount of Medicare taxes an employee is required to pay is capped each year but the maximum amount of Social Security taxes is not.