an employee earns $6,000 per month working for an employer. the federal insurance contributions act (fica) tax rate for social security is 6.2% of the first $137,700 earned each calendar year and the federal insurance contributions act (fica) tax rate for medicare is 1.45% of all earnings. the current federal unemployment taxes (futa) tax rate is 0.6%, and the state unemployment taxes (suta) tax rate is 5.4%. both unemployment taxes are applied to the first $7,000 of an employee's pay. the employee has $202 in federal income taxes withheld. the employee has voluntary deductions for health insurance of $170 and contributes $85 to a retirement plan each month. what is the amount of net pay for the employee for the month of january? (round your intermediate calculations to two decimal places.) multiple choice $4,760.00 $5,036.00 $5,171.00 $5,084.00 $4,712.00