Marla is married, is paid $3,125 semimonthly, and claims four withholding allowances. What is the amount of federal income tax withheld on Marla’s gross wages for the semimonthly period? Use the percentage method table in the Appendix at the end of the chapter.  

a.$218,41.

b.$224.79.

c.$313.69.

d.$320.07.