An employee earns $$5,500$ per month working for an employer. The Federal Insurance Contributions Act $($FICA$)$ tax rate for Social Security is $6\mathrm{.}2\%$ of the irst $$137,700$ earned each calendar year and the Federal Insurance Contributions Act $($FICA$)$ tax rate for Medicare is $1\mathrm{.}45\%$ of all earnings. The employee has $$182$ in federal income taxes withheld. The employee has voluntary deductions for health insurance of $$150$ and contributes $$75$ to a retirement plan each month. What is the amount of net pay for the employee for the month of January? $($Round your intermediate calculations to two decimal places.$)$

Multiple Choice

$$ $$4,827\mathrm{.}00$

$$ $$4,672\mathrm{.}25$

$$ $$4,430\mathrm{.}25$

$$ $$4,628\mathrm{.}25$