Here is Exhibit 9-1

Here is Exhibit 9-2

Christopher receives gross monthly wages of $5,850.00. He is married and is entitled to 3 withholding allowances. How much income tax will be withheld, based on the percentage method tables in Exhibit 9-1 and Exhibit 9-2 from your text? O $430.21 O $486.86 O $637.76 O $735.14 EXHIBIT 9-1 Percentage Method Amount for One Withholding Allowance Payroll Period Weekly .. Biweekly Semimonthly Monthly Quarterly Semiannually Annually... Daily or miscellaneous (each day of the payroll period) One Withholding Allowance $ 79.80 159.60 172.90 345.80 1,037.50 2,075.00 4,150.00 16.00 TABLE 1WEEKLY Payroll Period (a) SINGLE person (including head of household) (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $71 .$0 Not over $222 $0 Over But not over- of excess over Over But not over- of excess over- $71 -$254 .$0.00 plus 10% -$71 $222 -$588 ..$0.00 plus 10% -$222 $254 -$815 $18.30 plus 12% -$254 $588 -$1,711 ......$36.60 plus 12% -$588 5815 -$1,658 .....$85.62 plus 22% -$815 $1,711 -$3,395 $171.36 plus 22% $1,711 $1,658 -$3,100 $271.08 plus 24% -$1,658 $3,395 $6,280 ..$541.84 plus 24% -$3,395 $3,100 -$3,917 $617.16 plus 32% -$3,100 $6,280 $7,914 $1,234.24 plus 32% - $6,280 $3,917 --59,687 $878.60 plus 35% -$3,917 $7,914 $11,761 .$1,757.12 plus 35% -57,914 $9,687 $2,898.10 plus 37% -$9,687 $11,761 .$3,103.57 plus 37% -$11,761 TABLE 2BIWEEKLY Payroll Period (a) SINGLE person induding head of household) (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $142. $0 Not over $444. $0 Over But not over- of excess over- Over But not over- of excess over- $142 -5509 .....$0.00 plus 10% -$142 5444 -$1,177 $0.00 plus 10% -$444 $509 -$1,631 -$36.70 plus 12% -$509 $1,177 -$3,421 $73.30 plus 12% -$1,177 $1,631 -$3,315 ...$171.34 plus 22% -$1,631 $3,421 -$6,790 .... $342.58 plus 22% -$3,421 $3,315 ---$6,200 .....$541.82 plus 24% $3,315 $6,790 $12,560 .....$1,083.76 plus 24% $6,790 $6,200 -$7,835 $1,234.22 plus 32% -56,200 $12,560 -$15,829 $2.468.56 plus 32% -$12,560 $7,835 $19,373 $1,757.42 plus 35% -$7,835 $15,829 $23,521 $3,514.64 plus 35% $15,829 $19,373 $5,795.72 plus 37% -$19,373 $23,521 $6,206.84 plus 37% -$23,521 TABLE 3-SEMIMONTHLY Payroll Period (a) SINGLE person (induding head of household) (b) MARRIED person- If the amount of wages (after If the amount of wages subtracting withholding The amount of income tax (after subtracting The amount of income tax allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $154. .$0 Not over $481. $0 Over But not over- of excess over- Over But not over- of excess over- $154 -$551 ..$0.00 plus 10% -$154 $481 -$1,275 $0.00 plus 10% - $481 $551 $1,767 $39.70 plus 12% -$551 $1,275 -$3,706 $79.40 plus 12% $1,275 $1,767 -$3,592 ..$185.62 plus 22% -$1,767 $3,706 -$7,356 $371.12 plus 22% -$3,706 $3,592 -$6,717 $587.12 plus 24% $3,592 $7,356 -$13,606 $1,174.12 plus 24% $7,356 $6,717 -$8,488 ..$1,337.12 plus 32% $6,717 $13,606 $17,148 ... 52,674.12 plus 32% $13,606 $8,488 -$20,988 $1,903.84 plus 35% -$8,488 $17,148 -$$25,481 $3,807.11 plus 35% -$17,148 $20,988.. ..$6,278,81 plus 37% -$20,988 $25,481 $6,724.11 plus 37% -$25,481 TABLE 4MONTHLY Payroll Period (a) SINGLE person (induding head of household) (b) MARRIED person, if the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $308 .$0 Not over $963 $0 Over But not over- of excess over- Over But not over- of excess over- $308 -$1,102 .....$0.00 plus 10% -$308 $963 -$2.550 $0.00 plus 10% -$963 $1,102 -$3,533 $79.40 plus 12% -$1,102 $2,550 -$7,413 $158.70 plus 12% -$2,550 $3,533 ---$7,183 $371.12 plus 22% $3,533 $7,413 -$14,713 $742.26 plus 22% -$7.413 $7,183 $13,433 $1,174.12 plus 24% $7,183 $14,713 -$27,213 $2,348.26 plus 24% -$14,713 $13,433 $16,975 $2,674.12 plus 32% -$13,433 $27,213 -$34,296 ......55,345.26 plus 32% $27,213 $16,975 -$41,975 $3,807.56 plus 35% $ 16,975 $34,296 -$50,963 $7,614.82 plus 35% -$34,296 $41,975. $12,557,56 plus 37% -$41,975 $50,963. $13,448.27 plus 37% $50,963 HELE