Which One of the Following Statements Does Not Apply to the Federal

Which one of the following statements does not apply to the Federal Insurance Contribution Act (FICA) ?

A) The proceeds raised from the FICA tax are used to finance old-age, survivors, and disability insurance payments (Social Security benefits) .
B) Amounts withheld from an individual's paycheck for social security are not subject to income tax.
C) An employer is required to withhold both Federal income taxes and FICA taxes from each employee's wages paid during the year.
D) FICA taxes are imposed on each dollar of an employee's wages up to a fixed amount per year.
E) The employer is required to pay over to the Federal government both the employee's portion of FICA tax and his own portion of the FICA tax.