If he chooses the method that results in the lowest taxable

Question

Julio is single with 1 withholding allowance. He earned $1,025.00 during the most recent semimonthly pay period. He needs to decide between contributing 3% and $30 to his 401(k) plan. If he chooses the method that results in the lowest taxable income, how much will be withheld for Federal income tax (based on the following table)?

Wage Bracket Method Tables for Income Tax Withholding SINGLE Persons-SEMIMONTHLY Payroll Period (For Wages Paid through December 31,2015)
And the wages are		And the number of withholding allowances claimed is-
Atleast	But less than	0	1	2	3	4	5	6	7	8	9	10
		The amount of income tax to be withheld is-
$800	$820	$88	$63	$38	$21	$5	$0	$0	$0	$0	$0	$0
820	840	91	66	41	23	7	0	0	0	0	0	0
840	860	94	69	44	25	9	0	0	0	0	0	0
860	880	97	72	47	27	11	0	0	0	0	0	0
880	900	100	75	50	29	13	0	0	0	0	0	0
900	920	103	78	53	31	15	0	0	0	0	0	0
920	940	106	81	56	33	17	0	0	0	0	0	0
940	960	109	84	59	35	19	2	0	0	0	0	0
960	980	112	87	62	37	21	4	0	0	0	0	0
980	1,000	115	90	65	40	23	6	0	0	0	0	0
1,000	1,020	118	93	68	43	25	8	0	0	0	0	0
1,020	1,040	121	96	71	46	27	10	0	0	0	0	0
1,040	1,060	124	99	74	49	29	12	0	0	0	0	0
1,060	1,080	127	102	77	52	31	14	0	0	0	0	0
1,080	1,100	130	105	80	55	33	16	0	0	0	0	0
1,100	1,120	133	108	83	58	35	18	1	0	0	0	0
1,120	1,140	136	111	86	61	37	20	3	0	0	0	0
1,140	1,160	139	114	89	64	39	22	5	0	0	0	0
1,160	1,180	142	117	92	67	42	24	7	0	0	0	0
1,180	1,200	145	120	95	70	45	26	9	0	0	0	0
1,200	1,220	148	123	98	73	48	28	11	0	0	0	0
1,220	1,240	151	126	101	76	51	30	13	0	0	0	0
1,240	1,260	154	129	104	79	54	32	15	0	0	0	0
1,260	1,280	157	132	107	82	57	34	17	1	0	0	0
1,280	1,300	160	135	110	85	60	36	19	3	0	0	0
1,300	1,320	163	138	113	88	63	38	21	5	0	0	0
1,320	1,340	166	141	116	91	66	41	23	7	0	0	0
1,340	1,360	169	144	119	94	69	44	25	9	0	0	0
1,360	1,380	172	147	122	97	72	47	27	11	0	0	0
1,380	1,400	175	150	125	100	75	50	29	13	0	0	0
1,400	1,420	178	153	128	103	78	53	31	15	0	0	0
1,420	1,440	181	156	131	106	81	56	33	17	0	0	0
1,440	1,460	184	159	134	109	84	59	35	19	2	0	0
1,460	1,480	187	162	137	112	87	62	37	21	4	0	0
1,480	1,500	190	165	140	115	90	65	40	23	6	0	0
1,500	1,520	193	168	143	118	93	68	43	25	8	0	0
1,520	1,540	196	171	146	121	96	71	46	27	10	0	0
1,540	1,560	199	174	149	124	99	74	49	29	12	0	0
1,560	1,580	202	177	152	127	102	77	52	31	14	0	0
1,580	1,600	205	180	155	130	105	80	55	33	16	0	0
1,600	1,620	208	183	158	133	108	83	58	35	18	1	0
1,620	1,640	211	186	161	136	111	86	61	37	20	3	0
1,640	1,660	214	189	164	139	114	89	64	39	22	5	0
1,660	1,680	218	192	167	142	117	92	67	42	24	7	0
1,680	1,700	223	195	170	145	120	95	70	45	26	9	0
1,700	1,720	228	198	173	148	123	98	73	48	28	11	0
1,720	1,740	233	201	176	151	126	101	76	51	30	13	0
1,740	1,760	238	204	179	154	129	104	79	54	32	15	0
1,760	1,780	243	207	182	157	132	107	82	57	34	17	1
1,780	1,800	248	210	185	160	135	110	85	60	36	19	3
1,800	1,820	253	213	188	163	138	113	88	63	38	21	5
1,820	1,840	258	217	191	166	141	116	91	66	41	23	7
1,840	1,860	263	222	194	169	144	119	94	69	44	25	9
1,860	1,880	268	227	197	172	147	122	97	72	47	27	11
1,880	1,900	273	232	200	175	150	125	100	75	50	29	13
1,900	1,920	278	237	203	178	153	128	103	78	53	31	15
1,920	1,940	283	242	206	181	156	131	106	81	56	33	17
1,940	1,960	288	247	209	184	159	134	109	84	59	35	19
1,960	1,980	293	252	212	187	162	137	112	87	62	37	21
1,980	2,000	298	257	215	190	165	140	115	90	65	40	23
2,000	2,020	303	262	220	193	168	143	118	93	68	43	25
2,020	2,040	308	267	225	196	171	146	121	96	71	46	27
2,040	2,060	313	272	230	199	174	149	124	99	74	49	29
2,060	2,080	318	277	235	202	177	152	127	102	77	52	31
2,080	2,100	323	282	240	205	180	155	130	105	80	55	33
2,100	2,120	328	287	245	208	183	158	133	108	83	58	35
2,120	2,140	333	292	250	211	186	161	136	111	86	61	37
$2,140 and over			Use Table 3(a) for a SINGLE person on page 45. Also see the Instructions on page 43.
Page 52			Publication 15 (2015)

		$65.00
		$87.00
		$90.00
		Both yield the same tax amount