Ylvester Williams’ annual salary is $40,500. He takes a single exemption. Using the graduated income tax rates in the table below, find the annual state tax withheld. PERSONAL EXEMPTIONS
GRADUATED STATE TAX RATE
Single
$1500
First $3500
3%
Married
$3000 Next $3500 4.5%
Each Dependent $750 Over $7000 7%

A
$2,300.00
B
$2,765.02
C
$2,785.50
D
$2,502.50