An employee earns $5.800 per month working for an employer. The FICA tax rate for Social Security is 6.2% of the first $128.400 earned each calendar year and the FICA tax rate for Medicare is 1.45% of all earnings. The current FUTA tax rate is 0.6%, and the SUTA tax rate is 5.4%. 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 $5,003.40 O 0 $4,606.10 O 0 $4,919.30 O 0 $4,87290 O Multiple Choice $5,003.40 , $4,606.10 $4,919.30 . $4,872.90 $4.55970