Consider the following couple, who are engaged to be married. Assume that each person takes one exemption and the standard deduction. Answer the questions below using the tax rates in the table to the right. Rebecca and Michael have adjusted gross incomes of $96,800 and $82,300, respectively...

Tax Rate	Single		Married Filing Jointly
10%		up to $9325		up to $18,650
15%		up to $37,950		up to $75,900
25%		up to $91,900		up to $153,100
28%		up to $191,650		up to $233,350
33%		up to $416,700		up to $416,700
35%		up to $418,400		up to $470,700
39.6%		above $418,400		above $470,700
Standard deduction		$6350		$12,700
Exemption (per person)		$4050		$4050

Calculate their income tax if they delay their marriage until next year so they can file their tax returns as individuals at the single tax rate this year.

Their income tax would be $___