Ms. Gomez earned a $103,000 salary, and Mr. Hill earned a $198,000 salary. Neither individual had any other income, and neither can itemize deductions. Assume the taxable year is 2021. Use Individual Tax Rate Schedules and Standard Deduction Table.

Required:

1. Compute Ms. Gomez and Mr. Hills combined tax if they file as single individuals.
2. Compute Ms. Gomez and Mr. Hills tax if they are married and file a joint return.