* Which statement is true with respect to withholding on California real property transactions? * a. When there is a requirement to withhold taxes, the buyer withholds taxes. * b. Withholding payments must be submitted within 20 days following the end of the month in which the real estate transaction occurred. * c. There does not need to be withholding if the seller of the real property is a corporation. * d. Only FUTA must be withheld