Assume that the MUST Co. pays a weekly payroll. Using the portion of the Wage Bracket Withholding Table given, what would be the amount of federal income tax to withhold for this pay period for a single employee whose gross earning is $400 and who counted 0 withholding allowance?

Table for Percentage Method of Withholding

WEEKLY Payroll Period

SINGLE person(including head of household)-- Assume the deduction for each withholding allowance is $81

(a) SINGLE person (including head of household)-

If the amount of wages (after subtracting withholding allowances) is: Not over $73. . . .		The amount of income tax to withhold is $0
Over---	But not over--		of excess over--
$73	---$260	$ 0.00 plus 10%	---$73
$260	---$832	$18.70 plus 12%	---$260
$832	---$1,692	$87.34 plus 22%	---$832
$1,692	--$3,164	$276.54 plus 24%	---$1,692
$3,164	---$3,998	$629.82 plus 32%	---$3,164
$3,998	---$9,887	$896.70 plus 35%	---$3,998
$9,887	. . . . . . . . . . .	$2,957.85 plus 37%	---$9,887

		$35.50
		$81.00
		$319.00
		$0