Barney Fife Proprietorship has three employees. All employees are paid time and one-half for all hours worked in excess of 40 hours per week. Use the following withholding rates: FICA tax 8% federal income tax 20% state income tax 4% city income tax 1% Liam Goudeseune hourly rate is $13. He worked 44 hours for the week. His net pay is Select one: a. 425.18 b. 400.66 c. 598.00 d. 389.33