Cheryl has just completed writing the first payroll checks for her new employees. She withheld federal income tax, Social Security, and Medicare taxes from the employees' wages, and she has written a check to the IRS for the withheld taxes plus the employer share of the payroll taxes. She calls and asks you where she should send the check. What is the correct answer to Cheryl's question? a) Cheryl may pay the IRS the payroll taxes at a federal reserve bank using Form 8109. b) She should mail the check to the IRS in Philadelphia. c) Cheryl must make the payroll tax deposit electronically. d) Employers are not required to withhold payroll taxes from any employee, so she should refund the money to the employees.