J$.$ Daniels earns $s$,500$ per month working for Washington Football Company. The Federal Insurance Contributions Act$22($FICA$)$ tax rate for Social Security is $6\mathrm{.}2\%$ of the first $$168,600$ earned each calendar year and the Federal InsuranceContributions Act $($FICA$)$ tax rate for Medicare is $1\mathrm{.}4$$$\%$ 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\mathrm{.}342\mathrm{.}25$

B$)$$$4\mathrm{.}386\mathrm{.}25$C$)$ $$4\mathrm{.}628\mathrm{.}25$D$)$S$4,672\mathrm{.}25$