The following employees of Concordian Construction of Walla Walla, Washington, are paid biweekly. Some employees have union dues or garnishments deducted from their pay.

Required:

Calculate their net pay. Use the percentage method for manual payrolls with Form W$-4$ from $2020$ or later in Appendix C to determine federal income tax. No employee has exceeded the maximum FICA limits$.$ You do not need to complete the number of hours. No one checked the box in Step $2,$ and there is no additional information in Step $4.$

Note: Round your intermediate calculations and final answers to $2$ decimal places.

$\backslash$table$[[$Employee$,$Filing Status,Dependents,Annual pay,$\backslash$table$[[$Union Dues$],[$per Period$]],\backslash$table$[[$Garnishment$],[$per Period$]],$Net Pay,,$],[$J$.$ Johnson,Married or joint,$$,44,090,$$$,102,,,],[$V$.$ Roberson,Single,None,$$,41,080,,,$$$,70,],[$T$.$ Major,Married or joint,None,$$,72,930,$$$,110,$$$,90,],[$M$.$ Reice,Head of household,$$,78,290,,,$$$,45,]]$