Income Tax Withholding Methods $($LO $9\mathrm{.}2)$

One of the primary differences between an "old" pre$-2020$ Form W$-4$ and a "new" post$-2019$ Form W$-4$ is:

a$.$ The old form can only be used for independent contractors.

b$.$ The new form does not rely on the number of allowances to determine withholding.

c$.$ The new form requires the taxpayer to sign the Form W$-4.$

d$.$ The new form does not account for the possibility of child tax credits in determining the proper withholding.