Berkley's Gross Pay for the Month Is $5,400

Berkley's gross pay for the month is $5,400. His deduction for federal income tax is based on a rate of 18%. He has no voluntary deductions. His yearly pay is under the limit for OASDI. What is the amount of Berkley's net pay? (Assume a FICA-OASDI Tax of 4.2% and FICA-Medicare Tax of 1.45%.)

A) $4,122.90
B) $5,400.00
C) $5,094.90
D) $4,428.00