Carson Smart is paid $1,200 every two weeks plus a taxable lodging allowance of $100. He is a participant in the company 401(k) plan and has $150 deducted from his pay for his contribution to the plan. He is married with two allowances. How much would be deducted from his pay for federal income tax (using the wage-bracket table)?

	a.	$38
	b.	$70
	c.	$22
	d.	$54
	e.	None of the above

Carson Smart is paid $1,200 every two weeks plus a taxable lodging allowance of $100. He is a participant in the company 401(k) plan and has $150 deducted from his pay for his contribution to the plan. He is married with two allowances. How much would be deducted from his pay for federal income tax (using the percentage method table)?

	a.	$37.30
	b.	$827
	c.	$161.50
	d.	$74.60
	e.	None of the above