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

$15,934

$17,935

$16,469

$17,032

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

$16,723

$17,431

$16,108

$18,004