This week, Samuel Manning works 39 hours and earns $15/hour. He contributes 6% of his gross pay to a 401(k) plan. The city in which he lives and works levies a tax on an employee's taxable pay of 1.5% for residents and 0.9% for nonresidents. Taxable pay for local income tax is the same as taxable pay for federal income tax. Samuel's local income tax withholding is