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