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 2018. Use Individual Tax Rate Schedules and Standard Deduction Table.

Compute Ms. Gomez and Mr. Hills combined tax if they file as single individuals.

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 $24,000 12,000 18,000 12,000