Bill and Mary plan to marry in December 2023. Bill’s salary is \($125,000\) and he owns his residence. His itemized deductions total \($24,100.\) Mary’s salary is \($101,000.\) Her itemized deductions total only \($12,500\) as she does not own her residence.

a. What will their 2023 tax be if they marry before year-end and file a joint return?

b. What will their combined 2023 taxes be if they delay the marriage until 2024?

c. What factors contribute to the difference in taxes?