Which of the Items Is Not Correct Regarding Withholding

Which of the items is not correct regarding withholding?

A) Employees that also have self-employment income can have additional amounts of federal tax withheld to avoid estimated tax payments.
B) Employees cannot claim an allowance for a child unless they are entitled to claim the child as a dependent.
C) Employees can claim exempt status and avoid withholding.
D) Married employees can choose to have income tax withholding on wages withheld at the higher single rates.