Which of the following statements is false? Select the correct answer.

a) the percentage method can be used to calculate federal and state income tax withholdings instead of the wage bracket method used in this course b) the total social security tax per employee is 12.4% of the gross pay until the cumulative gross equals or exceeds the wage base (includes employee and employer shares) c) an employee can claim exemption from income tax withholdings if he had no income tax liability last year d) form SS-4 is used to obtain a EIN e) none of the above