Katie and Roberto have adjusted gross incomes of $46,600 and $32,500, respectively. Assume that each person takes one exemption and the standard deduction. Answer parts (a) through (c) below Married Filing Tax Rate Single Jointly up to $8,925 up to $36,250 up to $87,850up to $146,400 up to $183,250 up to $223,050 10% up to $17,850 15% up to $72,500 25% 28% Standard $6100 $12,200 Deduction Exemptions (per person) $3900 $3900 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 $ (Simplify your answer. Round to the nearest dollar as needed.) c. Does the couple face a "marriage penalty" if they marry before the end of the year? No Yes