An employee earns $$5,800$ per month working for an employer. The FICA tax rate for Social Security is $6\mathrm{.}2\%$ of the first $$128,400$ earned each calendar year and the FICA tax rate for Medicare is $1\mathrm{.}45\%$ of all earnings. The current FUTA tax rate is $0\mathrm{.}6\%,$ and the SUTA tax rate is $5\mathrm{.}4\%.$ Both unemployment taxes are applied to the first $$7,000$ of an employee's pay. The employee has $$194$ in federal income taxes withheld. The employee has voluntary deductions for health insurance of $$162$ and contributes $$81$ to a retirement plan each month. What is the amount of net pay for the employee for the month of January? $($Round your intermediate calculations to two decimal places.$)$

Multiple Choice

$$4,919\mathrm{.}30$

$$4,606\mathrm{.}10$

$$4,872\mathrm{.}90$

$$4,559\mathrm{.}70$

$$5,003\mathrm{.}40$