Gross salaries and wages....................................... $ 100,000

CPP rate................................................................ 4.95%

EI rate................................................................... 1.66%

Employee income tax............................................ deducted $ 20,000

Company pension deducted.................................. 5% of gross salaries and wages

Union dues deducted............................................. $ 800

Assume 100% of the gross salaries and wages are subject to CPP and EI. Therefore, the NET pay for this period is

Select one:

a.$ 67,590.

b.$ 73,340.

c.$ 68,390.

d.$ 72,200.