Which of the following would affect an employee's net pay? a. Opting out of their employer's dental insurance plan and putting the money saved into their employer's health insurance plan b. Claiming a different number of dependents and thereby reducing their income tax withholdings c. Getting a raise and putting the extra money into a \( 401(\mathrm{k}) \) plan d. Receiving a bonus in the form of extra vacation days

1. **Option a:** Opting out of the employer's dental insurance and reallocating the savings to a health insurance plan likely shifts one type of pre-tax benefit to another. Since both benefits are typically deducted before taxes, this change would not affect the net pay significantly. 2. **Option b:** Claiming a different number of dependents on a tax withholding form (such as the W-4) directly affects the amount of income tax withheld from each paycheck. With fewer withholdings, more money is taken out for taxes, and with more exemptions, less is deducted. Therefore, this option clearly affects the net pay. 3. **Option c:** A raise increases the gross pay, but if the extra money is immediately contributed to a \(401(k)\) plan, which is typically a pre-tax deduction, the increase in taxable income is offset by the contribution. As a result, the net take-home pay might not change by much, as the additional funds are redirected rather than paid out. 4. **Option d:** Receiving a bonus in the form of extra vacation days is a non-monetary benefit and does not appear in the paycheck. Thus, it does not affect the net pay. The only option that directly affects the net pay is: \( \boxed{b} \).