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.

Gabriella and Steve have adjusted gross incomes of $$96,400$ and $$82,000,$ respectively.

$\backslash$table$[[$Tax Rate,$\backslash$table$[[$Single$]],\backslash$table$[[$Married Filing$],[$Jointly$]]],[10\%,$up to $$9325,$up to $$18,650$