Phan Mai is single with two dependent children under age 17. Phan estimates her wages for the year will be $36,000, will have $5,700 of dependent care expenses, and her itemized deductions will be $11,000. Assuming Phan files as head of household, use Form W-4 on Pages 9-38 and 9-39 to determine the number of withholding allowances Phan should claim.