I'll help you out but hold on a sec I'm tryin to land this monkey.....
MAC addresses formulate at the Kenny, tip of the foreskin, so i would say the top layer.
Network Interface Layer
MAC
TCP
TCP and UDP are transport layer protocols; the OSI layer is layer 4 (transport)
rtye5yeye
MAC address is fixed to the hardware device (for example a network card) and can not be changed. IP address is assignable. The default IP address for a device can be computed by converting the four right-most numbers of the MAC address from hex to decimal.The MAC address refers to the physical address assigned by the Network Interface Card manufacturer. Example - 10.03.d5.f3.45.fc , where are an Internet Protocol address is given to a computer when it gets connected to the network. Its divided into four parts , separated by fullstops.
TCP operates at transport layer
the tcp/ip frame uses the ip address to send messages between devices (computers, printers, etc) on your network. This frame is inside an ethernet frame on the network layer. The ethernet layer does not use ip addresses at all, they use mac addresses. For an ethernet frame to travel through a router, it needs a mac address. Your router actually does not need an ip address. It will respond to broadcasts. In fact sometimes it won't answer to tcp/ip requests. Its job is to deliver the datagram to its destination more than it is to answer you (your computer that is). So sometimes a router will not answer a ping, but a computer on the other side of the router will answer even if there are several router in the path.
There is a good descrition of the network layer and TCP in the related link. NO. In general TCP and UDP are transport protocols that operates in Layer 4 Transport Layer
The tcp layer
fourth layer
RARP (Reverse Address Resolution Protocol) maps layer 2 addresses to layer 3 addresses. ARP (Address Resolution Protocol) maps layer 3 addresses to layer 2 addresses.