Kathy is single and is paid semi-monthly. She can claim 1 withholding allowance. Her latest paycheck shows gross earnings of $735.15. Using the tax table below, find her federal tax withholding. If she also owes $56.24 in Medicare and Social Security deductions, find her net pay.

The wages are: | And then number of withholding allowances claimed is: At least | But not more than | 0 | 1 | 2 | 3 | 4 | | | Then the withholding amount is: | | 700 | 720 | 60 | 37 | 15 | 0 | 0 | 720 | 740 | 63 | 40 | 17 | 2 | 0 | 740 | 760 | 66 | 43 | 20 | 4 | 0 |