For each employee listed, use the wage-bracket method to calculate federal income tax withholding for an employee who has submitted a 2020 Form W-4. Refer to Appendix A, 2020 Federal Tax Tables.

1: James Rowles files as single on his tax return and earned weekly gross pay of 816. For each pay period he makes a 401(k) contribution of 3% of gross pay. James checked box 2c on Form W-4 and did not enter any information in steps 3-4 of the form. Federal income tax withholding =