Short Answer 
Elaine’s weekly income is $520, which falls between the tax table values of $500 and $600. Based on her 4 exemptions, the withholding amount is determined to be 2 per week.
Step 1: Determine Elaine’s Weekly Income
First, identify Elaine’s weekly income, which is $520. This amount is important as it will be compared against the threshold values in the tax table. The income is checked against two columns:
- Column A: $500
- Column B: $600
Step 2: Compare Income with Tax Table Values
Next, compare Elaine’s income with the values in the tax table. Since $520 is greater than $500 but less than $600, it falls between these two ranges. This identification will help in determining the correct withholding amount based on the number of exemptions claimed.
Step 3: Find Withholding Amount Based on Exemptions
Lastly, check the withholding amount corresponding to Elaine’s income range and the number of exemptions. With 4 exemptions, refer to the row between $500 and $600 and look at the column for “4” exemptions, which indicates a withholding of 2 per week. Therefore, Elaine should have 2 withheld from her income weekly.