A computer programmer is making $25,000 per year. 28% of her salary is withheld for federal and state deductions. How much is the computer programmer’s net pay?

Calculate the amount of the deduction by multiplying her salary by the percent deducted: $25,000 × 28% = $25,000 × 0.28 = $7,000. Subtract that product from the salary to determine the net pay: $25,000 – $7,000 = $18,000.