Each year, Andy and Bonnie Carter report itemized deductions of $20,000, including a $4,000 pledge payment to their church. Upon the advice of a friend, they do the following: in early January 2018, they pay their 2017 pledge; during 2018, they pay the 2018 pledge; and in late December 2018, they prepay their 2019 pledge.

1. Explain what the Carters are trying to accomplish.
2. Prepare a detailed calculation of the tax savings, if any, if their marginal tax bracket is 24% for all three years. (Assume that the standard deduction amounts for 2018 and 2019 are the same).