Mr. Masons salary was $397,000, and Mrs. Masons salary was $344,000. They had no other income items, no above-the-line or itemized deductions, and no dependents. Assume the taxable year is 2021. Use Individual Tax Rate Schedules and Standard Deduction Table.

Required:

1. Compute their tax on a joint return.
2. Compute their combined tax if they file separate returns (married filing separately).
3. Compute their marriage penalty (excess of tax on a joint return over combined tax on two returns filed as single taxpayers).