An employee who files an exempt Form W-4 in 2021 must have:

a. filed an exempt Form W-4 in 2020.
b. been a full-time student earning $350.00 per month and claimed as a dependent in 2020.
c. filed a Form W-4 in 2020.
d. had no tax liability in 2020 and expect to have no tax liability in 2021.