Jane, who is expecting to finish college in May 2019, is fortunate to have already arranged full-time employment after graduation. She will begin work on July 1, 2019, as a staff accountant at a nearby professional services firm with a starting salary of $64,600 per year. Jane is married to Craig, who plans to be a full-time student throughout the year. They anticipate generating no income for the year other than the salary from her new position. a. How many withholding allowances would you expect Jane to claim on her Form W4? b. Assuming that Jane and Craig use the standard deduction, calculate the Federal income tax liability on their projected taxable income for 2019. What advice would you give to Jane? c. What further changes should she make to her W4 at the beginning of 2020?