Answer
The answer and procedures of the exercise are attached in a microsoft excel document.
Explanation
Note 1:The conditions for claiming for special withholding allowance if:
1.the employee is single and has only one job at a time,
2.the employee is married, has only one job at a time, and his spouse does not work,
3.the employee has two jobs at one time and only one job pays more than $1,000, or
4. the employee is married and both spouses work but only one job pays more than $1,000.