Madison is a full-time exempt employee in Tullahoma, Tennessee, who earns $48,250 annually. She is married filing jointly with one dependent under 17 and one other dependent per her 2021 Form W-4, and is paid semimonthly. Madison checked the Step 2 checkbox and has $65.00 additional withholding as a result of her spouses employment. She contributes $150.00 per pay period to her 401(k) and has pre-tax health insurance and AFLAC deductions of $50.00 and $75.00, respectively. Amanda contributes $25.00 per pay period to the United Way. What is her net pay? (Use the percentage method. Do not round intermediate calculations. Round final answers to 2 decimal places.)

2021 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Earlier
SEMIMONTHLY Payroll Period
Form W-4, Step 2, Checkbox, Withholding Rate Schedules
If the Adjusted Wage Amount (line 1h) is		The tentative amount to withhold is	Plus this percentage	of the amount that the wage exceeds
at least	But less than
A	B	C	D	E
0	$ 523	0.00	0%	0
$ 523	$ 938	$ 0.00	10%	$ 523
$ 938	$ 2,211	$ 41.50	12%	$ 938
$ 2,211	$ 4,122	$ 194.26	22%	$ 2,211
$ 4,122	$ 7,395	$ 614.68	24%	$ 4,122
$ 7,395	$ 9,249	$ 1,400.20	32%	$ 7,395
$ 9,249	$ 13,613	$ 1,993.48	35%	$ 9,249
$ 13,613		$ 3,520.88	37%	$ 13,613

Multiple Choice:

a. $1,521.88

b. $1,646.88

c. $1,468.16

d. $1,491.14