Bobby Darling is the only employee of Atlantic Records, Inc. During the first week of January, Darling earned $1,400.00 and had federal and state income tax withholdings of $70.00 and $26.25, respectively. FICA taxes are 7.65 % on earnings up to $117,000. State and federal unemployment taxes for the period are $87.50 and $14.00, respectively.

Required information

What would be the amount of Darlings payroll check for the first week of January?

$1,196.65

$1,292.90

$1,095.15

$1,400.00