Mr. Ms salary was $177,000, and Mrs. Ms salary was $114,000. They had no other income items,

Question:

Mr. M’s salary was $177,000, and Mrs. M’s salary was $114,000. They had no other income items, no above-the-line or itemized deductions, and no dependents.
a. Compute their tax on a joint return.
b. Compute their combined tax if they file separate returns (married filing separately).
c. Compute their marriage penalty (excess of tax on a joint return over combined tax on two returns filed as single taxpayers).