1. When using the percentage method, a single employee who is paid quarterly, has zero federal withholding allowances, and has taxable earnings of $14,000 has $________ in federal income tax withholding.

2. married individual who is paid on a monthly basis, claims 5 federal withholding allowances, and earns $4,495 has $___________ in federal income tax withholding when using the wage-bracket method.