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. Mia and Steve have adjusted gross incomes of $96,600 and $83,000, respectively. Tax Rate 10% 15% 25% 28% 33% 35% 39.6% Standard deduction Exemption (per person) Single up to $9325 up to $37,950 up to $91,900 up to $191,650 up to $416,700 up to $418,400 above $418,400 $6350 Married Filing Jointly up to $18,650 up to $75,900 up to $153, 100 up to $233,350 up to $416,700 up to $470,700 above $470,700 $12,700 $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 $0. (Round to the nearest dollar as needed.) Calculate their income tax if they marry before the end of this year and file a joint return. Their income tax would be $0. (Round to the nearest dollar as needed.) Does the couple face a marriage penalty if they marry before the end of the year? (Married rates apply for the entire year, regardless of when during the year the marriage took place.) below. Does the couple face a marriage penalty if they marry before the end of the year? (Married rates apply for the entire year, regardless of when during below. O A. Yes, they do, as the amount they would pay as a couple is less than the amount they would owe by filing at a single tax rate. OB. No, they do not, as the amount they would pay as a couple is less than the amount they would owe by filing at a single tax rate. OC. Yes, they do, as the amount they would pay as a couple is more than the amount they would owe by filing at a single tax rate. D. No, they do not, as the amount they would pay as a couple is more than the amount they would owe by filing at a single tax rate