J$.$ Daniels earns $5,500$ per month working for Washington Football Company. The Federal Insurance Contributions Act$($FICA$)$ tax rate for Social Security is $6\mathrm{.}2\%$ of the first $168,600$ earned each calendar year and the Federal InsuranceContributions Act $($FICA$)$ tax rate for Medicare is $1\mathrm{.}45\%$ of all earnings. The current Federal Unemployment Taxes$($FUTA$)$ tax rate is $0\mathrm{.}6\%,$ and the State Unemployment Taxes $($SUTA$)$ tax rate is $5\mathrm{.}4\%.$ Both unemployment taxes areapplied to the first $7,000$ of an employee's pay. The employee has $182$ in federal income taxes withheld. Theemployee also has voluntary deductions for health insurance of $150$ and contributes $75$ to a retirement plan eachmonth. What is the amount of net pay for the employee for the month of January?Note: Round your intermediate calculations to two decimal places.

A$)4,342\mathrm{.}25$

B$)4,386\mathrm{.}25$

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

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