Gabriella and Steve have adjusted gross incomes of $47,100 and $32,700, respectively. Assume that each person takes one exemption and the standard deduction. Answer parts (a) through (c) below

Tax Rate	Single	Married Filing Jointly
10%	up to $8,925	up to $17,850
15%	up to $36,250	up to $72,500
25%	up to $87,850	up to $146,400
28%	up to $183,250	up to $223,050
Standard Deduction	$6,100	$12,200
Exemptions (per person)	$3,900	$3,900

a. Calculate the tax owed by the couple if they delay their marriage until next year so they can each file a tax return 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 $___

c. Does the couple face a "marriage penalty" if they marry before the end of the year?

yes or no