An employee's gross pay for a period is $820. The employee takes one
withholding for a state allowance of $19. There is also a standard state
deduction of $81. The state tax table says that if the amount of wages after
subtracting withholding allowances and deductions is over $592 but not over
$821, the amount of state income tax to withhold is 6.6% of the excess over
$592 plus $16.06. What is the employee's state income tax withholding for
the period?

A. $8.45
B. $24.51
C. $63.58
D. $47.52