Starting in tax year 2020, which of the following statements regarding Form W-4 is TRUE?

a) The word "allowances" has been removed from Form W-4 beginning in tax year 2020.
b) Individuals may only claim a maximum of five allowances beginning in tax year 2020.
c) Employees cannot opt for an exemption from withholding.
d) Employees are required to submit a new Form W-4 as a result of the 2020 Form W-4redesign.