John Adams has $95,000 adjusted gross income from Apple Corp. and allowable itemized deductions of $7200. Mary Eve has a $75000 adjusted gross income and $3000 of allowable itemized deductions. Compute the total tax they would pay as unmarried individuals. Then compute their tax as a married couple filing a joint return.

Please explain your steps to the answer

The final Answer must be $30,372.5, $29,919