Davis is the accounting for Heads Up Hat Corporation. As he prepares the payroll for the semimonthly pay period ending December 15, he notices that some of the year-to-date executives' salaries have exceeded $200,000. What payroll tax responsibilities does Heads Up Hat Corporation have, especially regarding FICA taxes?

A. Social security tax must be deducted from the executives’ pay and matched by the corporation.

B. An additional 0.9% Medicare tax must be deducted from the employees’ pay and matched by the corporation.

C. An additional 0.9% Medicare tax must be deducted from the executives’ pay, but no corporate match is required.

D. No Social Security tax should be deducted and matched for the executives because their pay has exceeded the wage base.