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C is corrent because under the Federal Unemployment Tax Act, an employer is entitled to a credit against his/her federal unemployment tax for contributions paid under state employment compensation laws.
A is incorrect because the employer and employee make equal payments under the Federal Insurance Contributions Act, not the Federal Unemployment Tax Act. Under the Federal Unemployment Tax Act, only the employer pays the tax.
B is incorrect because the tax is imposed only if an employer has one or more employees which are covered by the Federal Unemployment Tax Act.
D is incorrect because once "insured status" is obtained, the benefits an employee may be entitled to receive can exceed the amount contributed to his/her account. An employee must work a certain length of time, measured by quarters of coverage, to obtain insured status.