Generally, the medium in which remuneration for services is paid is immaterial to the determination of whether the remuneration constitutes wages for employment tax purposes. Consequently, the fair market value of virtual currency paid as wages, measured in U.S. dollars at the date of receipt, is subject to which of the following?

A. Federal income tax withholding

B. Federal Insurance Contributions Act (FICA) tax

C. Federal Unemployment Tax Act (FUTA) tax

D. All of the above