A married couple with no children has the following in year 2012:

The husband has an AGI of $65,000 and allowable itemized deductions of $10,800.

The wife has an AGI of 58,000, and allowable itemized deductions of $800.

Year 2012 federal tax brackets, personal exemption and standard deductions are given below.

2012 Tax Rates & Tax Brackets

Tax Rate	Single	Married Filing Joint	Married Filing Separate	Head of Household
10%	Up to $8,700	Up to $17,400	Up to $8,700	Up to $12,400
15%	$8,701 $35,350	$17,401 $70,700	$8,701 $35,350	$12,401 $47,350
25%	$35,351 $85,650	$70,701 $142,700	$35,351 $71,350	$47,351 $122,300
28%	$85,651 $178,650	$142,701 $217,450	$71,351 $108,725	$122,301 $198,050
33%	$178,651 $388,350	$217,451 $388,350	$108,726 $194,175	$198,051 $388,350
35%	Over $388,350	Over $388,350	Over $194,175	Over $388,350

Standard Deduction:

$5,950 $11,900 $5,950 $8,700

Personal Exemption: $3,800/person

(a) Compute the couples 2012 federal income tax, if they file their federal taxes jointly

(b) Compute the couples 2012 federal income tax, if they file their federal taxes separately