Based on IRS regulations, the taxes withheld for a single person with 2 withholding allowances making $799 per period is C. $53.
IRS regulations in 2005 stated that when a person who is making at least $780 per payroll period, but not more than $800, and had 2 withholding allowances, they would have taxes withheld of $53.
The single person in this scenario is making $799 which falls into the above bracket so they will have taxes withheld of $53.
In conclusion, option C is correct.
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