Assume that Josh earns $24 per hour and he worked 40 hours this week. The Social Security rate is 6.2% and the medicare rate is 1.45%, and his entire earnings are subject to both FICA taxes. Also, $120 in income taxes and $40 of union dues new withheld.

Josh's net take-home pay should be:

A. $800

B. $726.56

C. $738.80

D. $640