Both of those are incorrect as they should start with <%@ as in:Also you write "abc.com" in the TLD and "abt.com" in your answers - was this deliberate? Aside from that, I notice nothing immediately wrong with either possibly answer, though the full TLD hasn't been given so some assumptions need to be made. Traditionally (i.e. pre J2EE 1.4) only method 2 worked; the first approach was added as an extra in J2EE 1.4. You might also find this useful from the IBM Rational site.
Charles Lyons (SCJP 1.4, April 2003; SCJP 5, Dec 2006; SCWCD 1.4b, April 2004)
Author of OCEJWCD Study Companion for Oracle Exam 1Z0-899 (ISBN 0955160340 / AmazonAmazon UK )