Use the following information to determine the amount for federal income tax for Matthew Smith (single, 1 allowance, $2,500 biweekly wages, $153.80 biweekly withholding allowance)

TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $85 . . . . . . . . . . SO Not over $331 . . . . . . . . SO Over- But not over- of excess over- Over- But not over- of excess over- $88 -$443 $0.00 plus 10% -$86 $331 $1,040 . . $0.00 plus 10% -$331 $443 $1.529 $35.50 plus 15% -$443 $1,040 $3,212 . . $70.90 plus 15% $1,040 $1,529 -$3.579 $198,40 plus 25% $1,529 $3,212 $6,146 . . $396.70 plus 25% $3,212 $3.579 -$7.369 $710.90 plus 28% $3,579 $6,146 -$9.194 $1,130.20 plus 28% $6.146 $7,369 $15 915 $1,772.10 plus 33% -$7,369 $9,194 $16,158 $1,983.64 plus 33% -$9.194 $15.915 $15.981 $4,592.28 plus 35% $15,915 $16,158 $18,210 $4.281.76 plus 35% $16.158 $15,901 $4.615.38 plus 39.6% $15,901 $18,210 $4,999.96 plus 39.6% $18,210 Source: Internal Revenue Service