The state income tax that should be paid by Emmet Michael's is $1,336.50.
= (Gross pay - exemption amount) × income tax rate
= ($31,700 - $2,000) × 4.5%
= $29,700 × 4.5%
= $1,336.50
Therefore we can conclude that the state income tax that should be paid by Emmet Michael's is $1,336.50.
Learn more about the gross pay here: brainly.com/question/14690804