An employee who has had social security tax withheld in an amount greater than the maximum for a particular year may claim:

a. Such excess as either a credit or an itemized deduction, at the election of the employee, if that excess resulted from correct withholding by two or more employers

b. The excess as a credit against income tax, if that excess was withheld by one employer

c. Reimbursement of such excess from his employers, if that excess resulted from correct withholding by two or more employers

d. The excess as a credit against income tax, if that excess resulted from correct withholding by two or more employers.