To determine the amount of federal income tax withheld for a single person with 2 withholding allowances claimed making [tex]$799 per payroll period, we need to follow these steps:
1. Identify the wage range:
- We are given that the person is making $[/tex]799 per payroll period.
- Looking at the provided table, we locate the wage range that includes [tex]$799. The correct range is from $[/tex]780 to [tex]$800.
2. Identify the correct witholding allowance:
- The person is claiming 2 withholding allowances. We will look specifically at the column for 2 withholding allowances.
3. Look up the tax withheld:
- Find the intersection of the appropriate wage range and the number of withholding allowances claimed.
- Locate the cell where the wage range $[/tex]780 - [tex]$800 and the column for 2 withholding allowances intersect.
From the table:
| Wage Range | $[/tex]0 | [tex]$1 | $[/tex]2 | [tex]$3 | $[/tex]4 | [tex]$5 | $[/tex]6 | [tex]$7 | $[/tex]8 | [tex]$9 | $[/tex]10+ |
|-------------|-----|-----|----|----|----|----|----|----|----|----|----|
| [tex]$780 - $[/tex]800 | [tex]$89 | $[/tex]71 | [tex]$53| $[/tex]34| [tex]$20| $[/tex]7 | [tex]$0 | $[/tex]0 | [tex]$0 | $[/tex]0 | [tex]$0 |
4. Read the tax withheld amount:
- For wages of $[/tex]780 - [tex]$800 and 2 withholding allowances, the amount of tax to be withheld is $[/tex]53.
Therefore, the amount of taxes withheld for a single person with 2 withholding allowances claimed making [tex]$799 per payroll period is:
\[ \boxed{53} \]
Thus, the correct answer is \(c. \$[/tex]53\).
