Which of the following statements regarding forms is correct?
a. Form 940 is used for filing State Unemployment Tax (SUTA).
b. Form 944 is used when the annual tax liability exceeds $1,000.
c. Form 941 is used when reporting federal income tax and FICA taxes to the IRS.
d. Federal income tax is based on the employees W-3 form and the IRS's withholding tax tables.