Calculate the federal income tax.

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ N/AME } & & 3 & \multicolumn{11}{|c|}{\begin{tabular}{l} Time Record \\ \end{tabular}} & \multicolumn{3}{|c|}{ Regular Earnings } & \multicolumn{3}{|c|}{ Overtime Earnings } & \multirow[b]{2}{*}{\begin{tabular}{c} Total \\ Earnings \end{tabular}} & \multirow[b]{2}{*}{ OASDI } & \multirow[b]{2}{*}{HI} & \multirow[b]{2}{*}{ FIT } \\ \hline & & \begin{tabular}{l} x \\ 31 \\ \\ 2 \\ \end{tabular} & M & T & w & T & FSS & 5 & M & T & w & T & F/S & s Hrs. & \begin{tabular}{|l|l} & Rate \\ Per \\ Hour \\ \end{tabular} & Amount & Hrs. & \begin{tabular}{|c||c||} Rate \\ Per \\ Hour \end{tabular} & Amount & & & & \\ \hline Bonno, A. & MFJ & N/A & 8 & 8 & 8 & \begin{tabular}{l|l|} 8 & \\ \end{tabular} & \begin{tabular}{|l|l} 8 & 4 \\ \end{tabular} & & 8 & 8 & 8 & 8 & 8 & 80 & 17.60 & 1,408.00 & 4 & 26.40 & 105.60 & 1,513.60 & 93.84 & 21.95 & \\ \hline Ferguson, J. & MFJ & N/A & 8 & 8 & 8 & 8 & 8 & & 8 & 8 & 8 & 8 & 8 & 80 & & 2,250.00 & & & & 2,250.00 & 139.50 & 32.63 & \\ \hline Ford, C. & s & N/A & 4 & 8 & \begin{tabular}{|l|} 8 \\ \end{tabular} & 8 & 8 & & 8 & 8 & 8 & 8 & 8 & 76 & & 1,220.00 & & & & 1,220.00 & 75.64 & 17.69 & \\ \hline Mann, K & MFJ & N/A & 8 & 8 & \begin{tabular}{|l|} 8 \\ \end{tabular} & 8 & 8 & & 8 & 8 & 8 & 8 & 8 & 80 & & 1,350.00 & & & & 1,350.00 & 83.70 & 19.58 & \\ \hline O'Neill, J. & \begin{tabular}{|l|l|} MFJ \\ \end{tabular} & N/A & 8 & 8 & \begin{tabular}{|l|} 8 \\ \end{tabular} & \begin{tabular}{|l|} 8 \\ \end{tabular} & 8 & & 8 & 8 & 8 & 8 & 8 & 80 & & \begin{tabular}{l} 2,307.69 \\ \end{tabular} & & & & 2,307.69 & 143.08 & 33.46 & \\ \hline Russell, S. & s & N/A & 8 & 8 & \begin{tabular}{|l|} 8 \\ \end{tabular} & \begin{tabular}{|l|} 8 \\ \end{tabular} & 8 & & 8 & 8 & 8 & 8 & 8 & 80 & & 1,200.00 & & & & 1,200.00 & 74.40 & 17.40 & \\ \hline Ryan, J. & MFJ & N/A & 8 & 8 & \begin{tabular}{|l|} 8 \\ \end{tabular} & \begin{tabular}{|l|} 8 \\ \end{tabular} & 8 & & 8 & 8 & 8 & 8 & \begin{tabular}{|l|l|} 8 & 8 \\ \end{tabular} & \begin{tabular}{|c|c|} 8 & 80 \\ \end{tabular} & 18.00 & 1,440.00 & 8 & 27.00 & 216.00 & 1,656.00 & 102.67 & 24.01 & \\ \hline Sokowski, T. & MFJ & N/A & 8 & 8 & 8 & \begin{tabular}{|l|} 8 \\ \end{tabular} & 8 & & 8 & 8 & 8 & 8 & 8 & 80 & & 2,050.00 & & & & 2,050.00 & 127.10 & 29.73 & \\ \hline (Student) & s & N/A & 8 & 8 & 8 & \begin{tabular}{|l|} 8 \\ \end{tabular} & 4 & & 8 & 8 & 8 & 8 & 4 & 72 & 15.00 & 1,080.00 & & & & 1,080.00 & 66.96 & 15.66 & \\ \hline Williams, R. & s & N/A & 8 & 8 & 8 & \begin{tabular}{|l|} 8 \\ \end{tabular} & 8 & & 8 & 8 & 8 & 8 & 8 & 80 & & 1,223.08 & & & & 1,223.08 & 75.83 & 17.73 & \\ \hline & & & & & & & & & & & & & & & & & & & & & & & \\ \hline & & & & & & & & & & & & & & & & & & & & & & & \\ \hline & & & & & & & & & & & & & & & & & & & & & & & \\ \hline TOTALS & & & & & & & & & & & & & & & & 15,528.77 & & & 321.60 & 15,850.37 & 982.72 & 229.84 & \\ \hline \end{tabular}