Nicholas works as a teacher. In his first year of teaching, Nicholas claims two allowances on his W-4. The second year, he claims one allowance. The third year, he does not claim any allowances. Each year Nicholas receives a federal tax refund. Assuming nothing else has changed for Nicholas in those three years, he will get the _____.
largest refund in the first year
smallest refund in the second year
largest refund in the third year
same amount refunded each year
