Jess earned $1,918.50 during the most recent biweekly pay period. He contributes $50 per pay period to his 401(k) plan. He is married filing jointly, has standard withholding and has filed a 2021 Form W-4. Based on the following table, how much Federal income tax should be withheld from his pay? (Use the wage-bracket table.)

2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period
If the Adjusted Wage Amount (line 1h) is		Married Filing Jointly
At least	But less than	Standard withholding	Form W-4, Step 2, Checkbox withholding
$ 1,580	$ 1,600	$ 62	$ 125
$ 1,600	$ 1,620	$ 64	$ 128
$ 1,620	$ 1,640	$ 66	$ 130
$ 1,640	$ 1,660	$ 68	$ 132
$ 1,660	$ 1,680	$ 70	$ 135
$ 1,680	$ 1,700	$ 72	$ 137
$ 1,700	$ 1,720	$ 74	$ 140
$ 1,720	$ 1,740	$ 76	$ 142
$ 1,740	$ 1,760	$ 79	$ 144
$ 1,760	$ 1,780	$ 81	$ 147
$ 1,780	$ 1,800	$ 84	$ 149
$ 1,800	$ 1,820	$ 86	$ 152
$ 1,820	$ 1,840	$ 88	$ 154
$ 1,840	$ 1,860	$ 91	$ 156
$ 1,860	$ 1,880	$ 93	$ 159
$ 1,880	$ 1,900	$ 96	$ 161
$ 1,900	$ 1,925	$ 98	$ 164
$ 1,925	$ 1,950	$ 101	$ 167
$ 1,950	$ 1,975	$ 104	$ 170
$ 1,975	$ 2,000	$ 107	$ 173
$ 2,000	$ 2,025	$ 110	$ 176
$ 2,025	$ 2,050	$ 113	$ 179
$ 2,050	$ 2,075	$ 116	$ 184
$ 2,075	$ 2,100	$ 119	$ 190
$ 2,100	$ 2,125	$ 122	$ 195
$ 2,125	$ 2,150	$ 125	$ 201
$ 2,150	$ 2,175	$ 128	$ 206
$ 2,175	$ 2,200	$ 131	$ 212
$ 2,200	$ 2,225	$ 134	$ 217
$ 2,225	$ 2,250	$ 137	$ 223

Multiple Choice:

a. $93.00

b. $159.00

c. $98.00

d. $164.00