Ms. Gomez earned a $112,500 salary, and Mr. Hill earned a $207,200 salary. Neither individual had any other income, and neither can itemize deductions. Assume the taxable year is 2019. Use Individual Tax Rate Schedules and Standard Deduction Table.

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.

Married filing jointly and surviving spouses Married filing separately Head of household Single $24,400 12,200 18,350 12,200 Individual Tax Rate Schedules Married Filing Jointly and Surviving Spouse If taxable income is: The tax is: Not over $19,400 10% of taxable income Over $19,400 but not over $78,950 $1,940 + 12% of excess over $19,400 Over $78,950 but not over $168,400 $9,086 +22% of excess over $78,950 Over $168,400 but not over $321,450 $28,765 +24% of excess over $168,400 Over $321,450 but not over $408,200 $65,497 + 32% of excess over $321,450 Over $403,200 but not over $612,350 $93,257 + 35% of excess over $408,200 Over $612,350 $164,709.50 +37% of excess over $612,350 Married Filing Separately If taxable income is: The tax is: Not over $9,700 10% of taxable income Over $9,700 but not over $39,475 $970 + 12% of excess over $9,700 Over $39,475 but not over $84,200 $4,543 + 22% of excess over $39,475 Over $84,200 but not over $160,725 $14,382.50 + 24% of excess over $84,200 Over $160,725 but not over $204,100 $32,748.50 + 32% of excess over $160,725 Over $204,100 but not over $306,175 $46,628.50 + 35% of excess over $204,100 Over $306,175 $82,354.75 + 37% of excess over $306,175 Heads of Household If taxable income is: The tax is: Not over $13,850 10% of taxable income Over $13,850 but not over $52,950 $1,385 + 12% of excess over $13,850 Over $52,850 but not over $84,200 $6,065 + 22% of excess over $52,850 Over $54,200 but not over $160,700 $12,962 + 24% of excess over $84,200 Over $160,700 but not over $204,100 $31,322 + 32% of excess over $160,700 Over $204,100 but not over $510,300 $45,210 + 35% of excess over $204,100 Over $510,300 $152,380 + 37% of excess over $510,300 Single If taxable income is: The tax is: Not over $9,700 10% of taxable income Over $9,700 but not over $39,475 $970 +12% of excess over $9,700 Over $39,475 but not over $84,200 $4,543 + 22% of excess over $39,475 Over $84,200 but not over $160,725 $14,382.5 + 24% of excess over $54,200 Over $160,725 but not over $204,100 $32,748.5 + 32% of excess over $160,725 Over $204,100 but not over $510,300 $46,628.5 + 35% of excess over $204,100 Over $510,300 $153,798.5 + 37% of excess over 510,300 Required A Required B Compute Ms. Gomez and Mr. Hill's combined tax if they file as single individuals. (Round your intermediate calculations and final answers to the nearest whole dollar amount.) Ms. Gomez's Tax Mr. Hill's Tax Combined tax Required A Required B > Required A Required B Compute Ms. Gomez and Mr. Hill's tax if they are married and file a joint return. (Round your intermediate calculations and final answer to the nearest whole dollar amount.) Income tax