Which statement about taxation is true?

A. A company completes a W-4 form on the employee’s behalf.

B. An employee furnishes a W-2 form to the employer at the beginning of a new financial year.

C. Union dues are a mandatory deduction from an employee’s gross pay.

D. The greater the number of allowances an employee claims, the higher the amount of tax the employee must pay.

E. Some employees can claim exemption from federal withholdings or taxes.