James has a yearly salary of $38,000 . His employer withholds $4560 in state and federal taxes and $3952 in FICA taxes throughout the year. He has the following monthly costs: transportation is $120 , cell phone bill is $70 , student loans require $170 in repayment, and rent is $500 . He is using the average monthly costs for each of the following in order to gain an idea of other monthly expenses: utilities are $240 , internet is $105 , health insurance is $384 , and groceries are $190 . How much money is left each month for discretionary spending after all necessities are accounted for? Round your answer to the nearest cent, if necessary