An employee received a pay increase of $100 a week, resulting in her gross salary increasing from $1,000/week to $1,100/week for the remainder of 2021. The pay increase was to be applied retroactively to the beginning of the year, which meant she would receive a lump sum payment of S600 ($100 x 6 weeks) in addition to the weekly pay increase going forward. The employee is a claim code 1 for federal and provincial income tax purposes. which of the following amounts for income tax would her employer have to deduct from her lump sum payment of $600: