Julio is single with 1 withholding allowance. He earned $1,025.00 during the most recent semimonthly pay period. He needs to decide between contributing 3% and $30 to his 401(k) plan. If he chooses the method that results in the lowest taxable income, how much will be withheld for Federal income tax (based on the following table)?

Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons-SEMIMONTHLY Payroll Period (For Wages Paid through December 31,2016)
And the wages are		And the number of withholding allowances claimed is-
At least	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is-
$800	$820	$88	$63	$38	$21	$4	$0	$0	$0	$0	$0	$0
820	840	91	66	40	23	6	0	0	0	0	0	0
840	860	94	69	43	25	8	0	0	0	0	0	0
860	880	97	72	46	27	10	0	0	0	0	0	0
880	900	100	75	49	29	12	0	0	0	0	0	0
900	920	103	78	52	31	14	0	0	0	0	0	0
920	940	106	81	55	33	16	0	0	0	0	0	0
940	960	109	84	58	35	18	1	0	0	0	0	0
960	980	112	87	61	37	20	3	0	0	0	0	0
980	1,000	115	90	64	39	22	5	0	0	0	0	0
1,000	1,020	118	93	67	42	24	7	0	0	0	0	0
1,020	1,040	121	96	70	45	26	9	0	0	0	0	0
1,040	1,060	124	99	73	48	28	11	0	0	0	0	0
1,060	1,080	127	102	76	51	30	13	0	0	0	0	0
1,080	1,100	130	105	79	54	32	15	0	0	0	0	0
1,100	1,120	133	108	82	57	34	17	0	0	0	0	0
1,120	1,140	136	111	85	60	36	19	2	0	0	0	0
1,140	1,160	139	114	88	63	38	21	4	0	0	0	0
1,160	1,180	142	117	91	66	41	23	6	0	0	0	0
1,180	1,200	145	120	94	69	44	25	8	0	0	0	0
1,200	1,220	148	123	97	72	47	27	10	0	0	0	0
1,220	1,240	151	126	100	75	50	29	12	0	0	0	0
1,240	1,260	154	129	103	78	53	31	14	0	0	0	0
1,260	1,280	157	132	106	81	56	33	16	0	0	0	0
1,280	1,300	160	135	109	84	59	35	18	2	0	0	0
1,300	1,320	163	138	112	87	62	37	20	4	0	0	0
1,320	1,340	166	141	115	90	65	40	22	6	0	0	0
1,340	1,360	169	144	118	93	68	43	24	8	0	0	0
1,360	1,380	172	147	121	96	71	46	26	10	0	0	0
1,380	1,400	175	150	124	99	74	49	28	12	0	0	0
1,400	1,420	178	153	127	102	77	52	30	14	0	0	0
1,420	1,440	181	156	130	105	80	55	32	16	0	0	0
1,440	1,460	184	159	133	108	83	58	34	18	1	0	0
1,460	1,480	187	162	136	111	86	61	36	20	3	0	0
1,480	1,500	190	165	139	114	89	64	38	22	5	0	0
1,500	1,520	193	168	142	117	92	67	41	24	7	0	0
1,520	1,540	196	171	145	120	95	70	44	26	9	0	0
1,540	1,560	199	174	148	123	98	73	47	28	11	0	0
1,560	1,580	202	177	151	126	101	76	50	30	13	0	0
1,580	1,600	205	180	154	129	104	79	53	32	15	0	0
1,600	1,620	208	183	157	132	107	82	56	34	17	0	0
1,620	1,640	211	186	160	135	110	85	59	36	19	2	0
1,640	1,660	214	189	163	138	113	88	62	38	21	4	0
1,660	1,680	218	192	166	141	116	91	65	40	23	6	0
1,680	1,700	223	195	169	144	119	94	68	43	25	8	0
1,700	1,720	228	198	172	147	122	97	71	46	27	10	0
1,720	1,740	233	201	175	150	125	100	74	49	29	12	0
1,740	1,760	238	204	178	153	128	103	77	52	31	14	0
1,760	1,780	243	207	181	156	131	106	80	55	33	16	0
1,780	1,800	248	210	184	159	134	109	83	58	35	18	1
1,800	1,820	253	213	187	162	137	112	86	61	37	20	3
1,820	1,840	258	216	190	165	140	115	89	64	39	22	5
1,840	1,860	263	221	193	168	143	118	92	67	42	24	7
1,860	1,880	268	226	196	171	146	121	95	70	45	26	9
1,880	1,900	273	231	199	174	149	124	98	73	48	28	11
1,900	1,920	278	236	202	177	152	127	101	76	51	30	13
1,920	1,940	283	241	205	180	155	130	104	79	54	32	15
1,940	1,960	288	246	208	183	158	133	107	82	57	34	17
1,960	1,980	293	251	211	186	161	136	110	85	60	36	19
1,980	2,000	298	256	214	189	164	139	113	88	63	38	21
2,000	2,020	303	261	218	192	167	142	116	91	66	40	23
2,020	2,040	308	266	223	195	170	145	119	94	69	43	25
2,040	2,060	313	271	228	198	173	148	122	97	72	46	27
2,060	2,080	318	276	233	201	176	151	125	100	75	49	29
2,080	2,100	323	281	238	204	179	154	128	103	78	52	31
2,100	2,120	328	286	243	207	182	157	131	106	81	55	33
2,120	2,140	333	291	248	210	185	160	134	109	84	58	35

a)		$65.00
b)		$87.00
c)		$90.00
d)		Both yield the same tax amount