At the end of the first pay period of the year, Dan earned $6,100 of salary. Withholdings from Dans salary include Federal Insurance Contributions Act (FICA) Social Security taxes at the rate of 6.2%, Federal Insurance Contributions Act (FICA) Medicare taxes at the rate of 1.45%, $732 of federal income taxes, $230 of medical insurance deductions, and $20 of life insurance deductions. Compute Dans net pay for this first pay period.

Multiple choice:

A. $5,633.35

B. $5,368.00

C. $4,651.35

D. $4,901.35

E. $6,100.00