Answer:
D) $16.34
Step-by-step explanation:
If there are no subsidies at source, the tax amount will be calculated without deductions. For Luce's income bracket the federal tax rate is $ 86. If the state tax is 19% of the federal tax amount, then the tax will be: 
State Tax = 19/100 * $ 86 
State tax = 0.19 * $ 86 
State Tax = $ 16.34 
Soon, Luce will contribute $ 16.34