The federal income tax rates for 2023 are being determined by budget talks in Washington and not available for publication. For this edition, the 2022 federal income tax tables for Manual Payroll Systems with Forms W-4 from 2019 or Earlier and 2022 FICA rates have been used.

Sean Matthews is a waiter at the Duluxe Lounge. In his first weekly pay in March, he earned $300.00 for the 40 hours he worked. In addition, he reports his tips for February to his employer ($500.00), and the employer withholds the appropriate taxes for the tips from this first pay in March.

Round your answer to the two decimal places.

Calculate his net take-home pay assuming the employer withheld federal income tax (wage-bracket, married, 2 allowances), social security taxes, and state income tax (2%).