Detailed Answer
(c) Social security tax applies to wages, defined as all
compensation for employment. Employment compensation
does not have to be in the form of cash to be included in wages
taxed under the Federal Insurance Contributions Act (FICA).
Therefore, a car received as a productivity award is considered
employment compensation subject to the social security tax and
answers (a), (b), and (d) are incorrect, because these are not
wages.