Hayden and Alicia Jones are both employed. Hayden is a credit analyst with City Bank and Alicia is a speech therapist. Both work for employers that offer 401(k) plans. Hayden will make $88,750 as a credit analyst and Alicia makes $92,500 as a speech therapist. Each makes a 5% contribution to their 401(k) and their employers make a matching contribution to their 401(k).

The Jones Federal income tax paid with their contribution to each of their 401(k) is $23,417 How much more Federal tax will they pay if they did not contribute to a 401(k)?