Why would you enter $"$N$/$A$"$ on the line for federal withholding allowances on an employee earnings record?

Top portion of the employee earnings record filled in$.$ Name: Patrick Workman. Address: $817$ Remote Lane Bentonville, AR $72712.$ SS#: $123-45-6789.$ Marital Status: Single. Fed. Withholding Allow.: N$/$A$.$ State Withholding Allow.: N$/$A$.$ The $"$N$/$A$"$ for Fed. Withholding Allow. is circled.

Answer:

A$.$

The employee's marital status negates it$.$

B$.$

The employee earns more than the federal minimum wage.

C$.$

The employee completed the current version of Form W$-4.$

D$.$

The employee earns tips.