Martin Jackson receives an hourly wage rate of $23, with time and a half for all hours worked in excess of 40 hours during a week. Payroll data for the current week are as follows: hours worked, 47; federal income tax withheld, $306; social security tax rate, 6.0%; and Medicare tax rate, 1.5%. What is the net amount to be paid to Jackson?

a.$1,161.50

b.$768.39

c.$1,768.89

d.$1,534.39