=MAX(0, 10%*(CD7 - $M$17*134.62 - 102), (15%*(1445 - (1*134.62) - 396))+29.4,
(25%*(CD7 - ($M$17*134.62) - 1306))+165.9, (28%*(CD7 - $M$17*134.62 -
3066))+605.9, (33%*(CD7 - $M$17*134.62 -6404))+1540.54, (35%*(CD7 -
$M$17*134.62 - 13833))+3992)

Gross amt =1440 (CD7)
One withholding allowance =134.62 filing single ($M$17)
Limits a
Less than 102 --- $0.00 tax
102 to 396 --- 10% * (gross-withholding-102)
396 to 1306 --- 15% * (gross-withholding-396)+29.40
1306 to 3066 --- 25% on (gross-withholding-1306)+165.90
3066 to 6404 --- 28% on (gross-withholding-3066)+605.90
6404 to 13833 --- 33% on (gross-withholding-6404)+1540.54
greater than 13833 --- 35% * (gross-withholding-13833)+3992


For some reason this formula picks up 25% portion.

Based on the IRS publication it should be at the 15%? What am I doing wrong