Daryl Simpson is the owner of Padua Products. During the holiday season, he wants to reward his employees for their work during the year, and he has asked you to gross up their bonuses so that they receive the full amount as net pay. What amount(s) should you consider when computing the grossed up pay? (Select all that apply)
A. Desired bonus amount

B. Social Security and Medicare taxes

C. Mandated deducitons

D. Income tax(es)