This week, Samuel Manning works 40 hours and earns $14/hour. He contributes 5% 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 1.4% 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___________