Bill and Mary plan to marry in December 2018. Bill's salary is $105,000 and he owns his residence. His itemized deductions total $ 19 comma 000. Mary's salary is $86,000. Her itemized deductions total only $8,100 as she does not own her residence. For purposes of this problem, assume 2019 tax rates and standard deductions are the same as 2018.

Requirements:

A. What will their 2018 tax be if they marry before year-end and file a joint return?

adjusted Gross income	?
minus:
itemized deductions	?
taxable income	?

B. What will their combined 2018 taxes be if they delay the marriage until 2019?

C. What factors contribute to the difference in taxes?