Christopher and Shantel are married and plan to file a joint return. Christopher and Shantel both work full-time. Christopher's salary is significantly higher than Shantel's. Which of the following is the best advice regarding their Forms W-4? 

• Both Christopher and Shantel should claim exemption from withholding on their 2022 Forms W-4. They may then make estimated tax payments during the year to ensure that their tax bill is covered. 

• Christopher and Shantel should each fill out a 2022 Form W-4, Step 2(b), Multiple Jobs Worksheet, taking into consideration only their own salaries. 

• Christopher should complete Step 1, Enter Personal Information, and Step 5, Sign Here, on his 2022 Form W-4. Shantel should complete Steps 1 and 2(b), Multiple Jobs Worksheet, using both her and Christopher's information. 

• Shantel should only complete Step 1, Enter Personal Information, and Step 5, Sign Here, on her 2022 Form W-4. Christopher should complete Step 1 and Step 2(b), Multiple Jobs Worksheet, and Step 5, using both his and Shantel's information.