Sean's gross pay for this month is $9,150

His gross year-to-date pay, prior to this month, totaled $112,500. Sean's rate for federal income tax is 28%. His voluntary deductions total $1,050. What is Sean's net pay? (Assume an OASDI rate of 6.2%, applicable on the first $117,000 earnings, and a Medicare rate of 1.45%, applicable on all earnings.)
A) $6,176.32
B) $5,538.00
C) $6,588.00
D) $5,126.32

D .FICA
OASDI Medicare
Earnings subject to tax $117,000 No Max
Less: Earnings prior to current month 112,500 -
Current pay subject to tax 4,500 9,150
Tax rate x 6.2% x 1.45%
Tax to be withheld from pay-check 279 132.68
Total FICA withheld ($279 + $132.68 ) $411.68

Gross Pay $9,150
Less: Federal income tax ($9,150 x 28%) 2,562.00
Less: Voluntary deductions 1,050
Less: FICA withheld $411.68
Net pay $5,126.32