Using only the information below, help Donna and David, who are married, determine the maximum number of withholding allowances they can claim for federal income tax withholding.

Children: Brandon (age 18), Dillon (age 17), Steve (age 12), Kelly (age 10) All children are public school or less (i.e., no college) Both Donna and David have full-time jobs Use child tax credit for applicable children (HINT: remember the child tax credit rules) Use itemized deductions

A.) 4

B.) 6

C.) 9

D.) 12