Kenny Corsig, an employee of Sheffield Company, has gross earnings for the month of October of $3200. FICA taxes are 7.65% of gross earnings, federal income taxes amount to $475 for the month, state income taxes are 2% of gross earnings, and voluntary deductions are $7 per month to the United Way. What is the net pay for Kenny?

$2473.20

$2416.20

$2480.20

$2409.20