1. David and Sam are a couple but not yet married. They are contemplating the tax effects of getting married. David earns $210,000 and Sam earns $15,000. Ignore itemized deductions and possible children. You can refer to the text for standard deduction and tax rates or to instructions to Form 1040 (2019)

1a. Complete the following table (you must fill each empty box). Year 2019

	David	Sam		Combined	David	Sam
Earns	$ 210,000	$ 15,000		$ 225,000	$ 210,000	$ 15,000
	A	B	A+B	C	D	E	D+E
	John Single	Susan Single	David and Sam are NOT MARRIED. What is their combined tax?	David/Sam Married Filing Jointly (MFJ)	David - Married Filing Separately (MFS)	Sam - Married Filing Separately (MFS)	Combined David/Sam MFS
Standard deduction			NA				NA
Taxable Income			NA				NA
Tax
Show calculations below			NA				NA

Explanation of table above: I want you to compare the tax under three different scenarios (A+B) David and Sam are not married, (C ) David and Sam are married filing jointly, and (D+E) David and Sam are married but filing separately.

1b. Show tax calculations (for columns A, B, C, D, E)

1c. Copy and paste tables used Remember to use 2019 tables, no need to show where you got Standard Deduction from

1d. Show tax calculations You can use any format, including Excel files, as long as they are easy to read and I can follow your logic.