Consider the following​ couple, who are engaged to be married. Assume that each person takes one exemption and the standard deduction. Answer the questions below using the tax rates in the table to the right.
MiaMia and MichaelMichael have adjusted gross incomes of ​$96 comma 30096,300 and ​$82 comma 20082,200​, respectively.
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Question content area top right
Part 1
Tax Rate
Single
Married Filing Jointly
​10%
up to​ $9325
up to​ $18,650
​15%
up to​ $37,950
up to​ $75,900
​25%
up to​ $91,900
up to​ $153,100
​28%
up to​ $191,650
up to​ $233,350
​33%
up to​ $416,700
up to​ $416,700
​35%
up to​ $418,400
up to​ $470,700
​39.6%
above​ $418,400
above​ $470,700
Standard deduction
​$6350
​$12,700
Exemption
​(per person)
​$4050
​$4050
Question content area bottom
Part 1
Calculate their income tax if they delay their marriage until next year so they can file their tax returns as individuals at the single tax rate this year.
Their income tax would be ​$enter your response here.
​(Round to the nearest dollar as​ needed.)
Part 2
Calculate their income tax if they marry before the end of this year and file a joint return.
Their income tax would be ​$enter your response here.
​(Round to the nearest dollar as​ needed.)