Question $4$: Total taxes before adjustments are $$7,803\mathrm{.}15,$ total deposits for the quarter are $$7,803,17,$ and the difference between the amounts is due to rounding. On what line of Form $941$ is the difference recorded?

Answer:

A$.7($Current quarter's adjustment for fractions of cents$)$

B$.11$g $($Total nonrefundable credits$)$

c$.13$b $($Reserved for future use$)$

D$.$ Differences less than a dollar are not recorded on Form $941.$