You will need to design an application that will prompt a user for his or her hourly pay rate, hours worked, and whether he or she is single, married, divorced, or widowed. It will then calculate the user's gross and net pay. If the user works more than 40 hours, overtime is calculated at 1 ½ times the regular rate and displayed separately. If the user is married, use a flat tax rate of 15%. If the user is single, use 22%, if divorced, use 23%, and if widowed, use 13% (I realize that these are not very realistic). Here is a sample of what the program should do when run:

(No overtime example)
Enter hourly pay rate:
10.00
Enter hours worked:
35
Enter letter for (M)arried, (S)ingle, (D)ivorced, (W)idowed:
M
Gross pay is $350.00
Net pay is $297.50

(Overtime example)
Enter hourly pay rate:
10.00
Enter hours worked:
45
Enter letter for (M)arried, (S)ingle, (D)ivorced, (W)idowed:
S
Regular pay is $400.00
Overtime pay is $75.00
Gross pay is $475.00
Net pay is $370.50

To design the application that calculates the user's gross and net pay, you can follow these steps:

1. Create variables to store the hourly pay rate, hours worked, and marital status.
2. Prompt the user for input:
- Display the message "Enter hourly pay rate:"
- Save the user's input into the variable for the hourly pay rate.
- Display the message "Enter hours worked:"
- Save the user's input into the variable for the hours worked.
- Display the message "Enter letter for (M)arried, (S)ingle, (D)ivorced, (W)idowed:"
- Save the user's input into the variable for the marital status.
3. Calculate the gross pay:
- Create a variable to store the gross pay and set it to the product of the hourly pay rate and hours worked.
- If the hours worked are more than 40, calculate the overtime pay separately:
- Create a variable for the overtime hours and set it to the difference between the hours worked and 40.
- Create a variable for the overtime pay and set it to 1.5 times the hourly pay rate for each overtime hour.
- Add the overtime pay to the gross pay.
4. Calculate the net pay based on the marital status:
- Create a variable for the tax rate and set it based on the user's marital status:
- If the user is married, set the tax rate to 15% (0.15).
- If the user is single, set the tax rate to 22% (0.22).
- If the user is divorced, set the tax rate to 23% (0.23).
- If the user is widowed, set the tax rate to 13% (0.13).
- Calculate the net pay by subtracting the product of the gross pay and tax rate from the gross pay.
5. Display the results:
- If there are overtime hours, display the regular pay, overtime pay, gross pay, and net pay.
- Otherwise, display the gross pay and net pay.

Using the logic provided, you can implement the application in a programming language of your choice. The example given can be used as a template for the user interface and the expected output. Remember to handle cases where the user inputs incorrect values or invalid options to ensure the program functions correctly.