Hank Received a Bonus of $5,000 from His Employer

Hank received a bonus of $5,000 from his employer.How is the federal withholding tax on this payment calculated if he also earns biweekly wages of $2,000?

A) If taxes have already been withheld from his wages separately,the bonus is taxed at a flat rate of 25%.
B) If taxes have already been withheld from Hank's wages separately,the bonus is subject to a backup withholding rate of 28%.
C) If taxes have not been already withheld from Hank's regular wage,the bonus is added to the wages and withheld at the rate of 25%.
D) If taxes have already been withheld from Hank's wages separately,the bonus is added to the wages and federal taxes are withheld at this combined amount.Any excess taxes withheld this period will be refunded to Hank on his next paycheck.