Denise is a full-time exempt employee living in St. George, Utah, who earns $28,620 annually and is paid biweekly. She is married filing jointly and has indicated checkbox withholding on her 2021 Form W-4. She has additional federal tax of $75.00. What is the total of her Federal and state income tax deductions for the most recent pay period? (Use the wage bracket tables. Utah state income tax rate is 4.95%. Round your final answer to 2 decimal places.)

A. $224.62

B. $197.49

C. $161.62

D. $122.49