[The Following Information Applies to the Questions Displayed Below

Multiple Choice

[The following information applies to the questions displayed below.]
The average employee of Girard Corporation earns gross pay of $75,000 per year.The following table shows the relative size of various payroll amounts by expressing each as a percentage of total wages and salaries expense (gross pay) :
In addition,Girard pays $425 per month per employee for group health insurance.
-Which of the following is the largest payroll-related expense incurred by Girard?

A) Group health insurance premiums.
B) Income taxes expense.
C) The employer's share of social security taxes.
D) Wages and salaries expense.