a. Compute the Income tax of Brandi

	Sarah Filing Single		Brandi Filing Single
Gross income and AGI	9,000		61,000
Standard deduction (single)	12,950		12,950
Taxable income	0		48,050
Income tax	0		??

b. Assume that Sarah and Brandi get married in 2022 and file a joint return. What is their taxable income and income tax?

	Married Filing Jointly
Gross income and AGI	70,000
Standard deduction (married, filing jointly)	25,900
Taxable income	44,100
Income tax	??

c. How much income tax can Sarah and Brandi save if they get married in 2022 and file a joint return?

(Show calculations)