Adam received a bonus of $4,400 from his employer. Which one of the following federal income withholding tax amounts is not in accordance with IRS rules regarding supplemental wage payments? Adam earns biweekly wages of $3,500, is single, and claims one allowance. Assume his employer uses the percentage method of withholding.

a. $1,237.85 on his bonus if taxes had already been withheld from his regular pay.

b. $1,543.84 if his bonus and wages are paid on different dates within the pay period.

c. $1,750.10 if his bonus is taxed at the supplemental wage percentage and added to his regular wages paid in the same period.

d. $1,887.95 if his bonus and wages are paid at the same time during the pay period.