Which of the following conditions requires an employer to use the electronic deposit requirement?
A. Employer made more than $100,000 in total tax deposits in 2009.
B. Employer made more than $100,000 in total tax deposits in 2010.
C. All employers are required to use the electronic funds transfer.
D. Employer made more than $200,000 in total tax deposits in 2010.
is it C