Gabriella and Roberto have adjusted gross incomes of $48,000 and $32,700, respectively. Assume that each person takes one exemption and the standard deduction. Answer parts (a) through (c) below. Tax Rate 10% 15% 25% 28% Standard Married Filing Single Jointly up to $8.925 up to $17.850 up to $36,250 up to $72.500 up to $87,850 up to $146.400 up to $183,250 up to $223,050 $6100 $12 200 Exemptions (per 1 person) $3900 3900 a. Calculate the tax owed by the couple if they delay their marriage until next year so they can each file a tax retum at the single tax rate this year. The couple owes $ (Simplify your answer. Round to the nearest dollar as needed.) b. Calculate the tax owed by the couple if they marry before the end of the year and file a joint return. The couple owes $ (Simplify your answer. Round to the nearest dollar as needed.) c. Does the couple face a "marriage penalty if they marry before the end of the year? O No O Yes