[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 represents the second 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 and Medicare taxes.
D) Wages and salaries expense.