Frank Claiborne (Married; ve federal withholding allowances) earned weekly gross pay of $2,050. For each period, he makes a 401(k) retirement plan contribution of 12% of gross pay. The city in which he works (he lives elsewhere) levies a tax of 1.5% of an employee's taxable pay (which is the same for federal and local income tax withholding) on residents and 1.4% of an employee's taxable pay on nonresidents