1.In each of the following independent situations, determine the maximum withholding allowances permitted that Eli (an employee) is permitted on the Form W-4.

		Maximum Withholding Allowances
a.	Eli is single with no dependents.
b.	Eli is married to a nonemployed spouse, and they have no dependents.
c.	Eli is married to Vera, an employed spouse who earns $25,000, and they have three dependent children, two of whom qualify for the child tax credit.
d.	Eli is married to Vera, an employed spouse who earns $25,000, and they have three dependent children, two of whom qualify for the child tax credit. Eli and Vera fully support Eli's mother, who lives with them. The mother (age 70 and blind) qualifies as their dependent.
e.	Eli is single with no dependents but works for two employers, one on a full-time basis and the other on a part-time basis. The Form W4 filed with the first employer (the full-time job) reflects two withholding allowances. The wages from each job exceed $1,500.