.please please answer all the questions incomplete answers will receive thumb down

1. For an employee who is paid monthly, completed the pre-2020 Form W-4, and claims 2 federal withholding allowances, $_______ would be subtracted from gross pay for withholding allowances prior to calculating the federal income tax withholding under the percentage method.

2. A local income tax that must be withheld in certain municipalities is a _____ deduction.

A. gross
B. taxable
C. mandatory
D. voluntary