Hi there!
1. Find her earned income level. $1449
2. Entered the base amount. = $34.90
3. Found the amount over $1449 - $436 = $1013
4. Multiplied line 3 by 15% = $ 151.95
5. Added Lines 2 and 4 = $186.85
6. Computed her withholding would be = $186.85
Your friend, ASIAX