Mr. Mason's salary was $397,000, and Mrs. Mason's salary was $344,000. 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).