An employee earns $6,100 per month working for an employer. The FICA tax rate for Social Security is 6.2% of the first $118,500 earned each calendar year and the FICA tax rate for Medicare is 1.45% of all earnings. The current FUTA tax rate is 0.6%, and the SUTA tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. The employee has $206 in federal income taxes withheld. The employee has voluntary deductions for health insurance of $174 and contributes $87 to a retirement plan each month. What is the amount of net pay for the employee for the month of January