John and Susan are a couple but not yet married. They are contemplating the tax effects of getting married. John earns $145,000 and Susan earns $80,000. Ignore itemized deductions and possible children. You can refer to the text for the standard deduction and tax rates or to instructions to Form 104

A. Complete the following table (3.6 points including part II). Year 2019

	John	Susan		Combined	John	Susan
Earns	$145,000	$80,000			$145,000	$80,000
	A	B	A+B	C	D	E	D+E
	John Single	Susan Single	John and Susan are NOT MARRIED. What is their combined tax?	John/Susan Married Filing Jointly (MFJ)	John - Married Filing Separately (MFS)	Susan - Married Filing Separately (MFS)	Combined John/Susan MFS
Standard deduction			NA				NA
Taxable Income			NA				NA
Tax
Show calculations below			NA				NA

II. Show tax calculations (for columns A, B, C, D, E

A1. Copy and paste tables used Remember to use 2019 tables

A2. Show calculations You can use any format, including Excel files, as long as they are easy to read.