Gabriella and Roberto who are engaged to be married, each have an adjusted gross income of $189,000. Assume each person takes one exemption and the standard deduction. Answer the questions below using the tax table to the right.

Tax Rate	Single	Filing jointly
10%	up to $8,925	$17,850
15%	up to $36,250	$72,500
25%	up to $87,850	up to $146,400
28%	up to $183,250	up to $223,050
33%	up to $398,350	up to $398,350
standard deductions	$6100	$12,200
exemption per person	$3900	$3900

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

The couple owes $___(Simplify your answer. Round to the nearest dollar as needed.)