Final answer:
Samuel's earnings have already exceeded the SDI threshold with his total earnings before October 15 being $33,456. As the SDI only applies to the first $31,800 of income, and his next earning is $1,858, there are no additional SDI deductions to be made. So the correct answer is option B.
Step-by-step explanation:
The question is concerning the calculation of the State Disability Insurance (SDI) deduction from Samuel's paycheck. Samuel's earnings until September 30 were $33,456, and his next earning for the payday of October 15 is $1,858. As the SDI rate is 1% of the first $31,800 of income, we need to calculate if Samuel's next earning will exceed this limit, and by how much, to determine the SDI deduction.
Samuel has already earned $33,456, which is above the $31,800 threshold for SDI deductions. His earnings on the next payday are $1,858. Since his earnings have already exceeded the threshold, there will be no additional SDI deduction on this next earning. Therefore, the SDI deduction for his October 15 paycheck is $0.