Denise is a full-time exempt employee living in St. George, Utah, who earns $28,640 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.)

2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period
If the Adjusted Wage Amount (line 1h) is		Married Filing Jointly
At least	But less than	Standard withholding	Form W-4, Step 2, Checkbox withholding
$ 1,020	$ 1,040	$ 6	$ 58
$ 1,040	$ 1,060	$ 8	$ 60
$ 1,060	$ 1,080	$ 10	$ 63
$ 1,080	$ 1,100	$ 12	$ 65
$ 1,100	$ 1,120	$ 14	$ 68
$ 1,120	$ 1,140	$ 16	$ 70
$ 1,140	$ 1,160	$ 18	$ 72
$ 1,160	$ 1,180	$ 20	$ 75
$ 1,180	$ 1,200	$ 22	$ 77
$ 1,200	$ 1,220	$ 24	$ 80
$ 1,220	$ 1,240	$ 26	$ 82
$ 1,240	$ 1,260	$ 28	$ 84
$ 1,260	$ 1,280	$ 30	$ 87
$ 1,280	$ 1,300	$ 32	$ 89
$ 1,300	$ 1,320	$ 34	$ 92
$ 1,320	$ 1,340	$ 36	$ 94
$ 1,340	$ 1,360	$ 38	$ 96
$ 1,360	$ 1,380	$ 40	$ 99
$ 1,380	$ 1,400	$ 42	$ 101
$ 1,400	$ 1,420	$ 44	$ 104
$ 1,420	$ 1,440	$ 46	$ 106
$ 1,440	$ 1,460	$ 48	$ 108
$ 1,460	$ 1,480	$ 50	$ 111
$ 1,480	$ 1,500	$ 52	$ 113
$ 1,500	$ 1,520	$ 54	$ 116
$ 1,520	$ 1,540	$ 56	$ 118

Multiple Choice:

a. $224.69

b. $197.53

c. $161.69

d. $122.53