Wolfe Industries pays its employees on a semimonthly basis. Using the wage-bracket tables from Appendix C, compute the federal income tax deductions for the following employees of Wolfe Industries: (Assume that no pre-tax deductions exist for any employee.)

Employee	Marital Status	No. of Exemptions	Semimonthly Pay	Federal Income Tax
T. Canter	M	1	$1,215
M. McCollum	M	5	$1,790
C. Hammond	S	2	$1,455
T. Elliott	S	4	$1,485