Abbe, age 56, is married and has two dependent children, one age 14, and the other a 21 year-old full-time student. Abbe has one job, and her husband, age 58, is not employed. If she expects to earn wages of $50,000, file jointly, and take the standard deduction, how many allowances should Abbe claim on her Form W-4? 

a. 4 

b. 5 

c. 7 

d. 8 

e. 9