Harry and Sally are engaged and are planning to travel to Las Vegas during the 2018 holiday season and get married around the end of the year. In 2018, Harry expects to earn approximately $45,000 and Sally expects to earn approximately $15,000. Their employers have deducted the appropriate amount of withholding from their paychecks throughout the year. Neither Harry nor Sally has any itemized deductions. Based on their tax situation, they are not sure if they should marry on December 31, 2018 or on January 1, 2019. From a tax standpoint, what do you recommend? What is your reason for this recommendation? Fully explain and support your answer.