Ms. Gomez earned a $91,250 salary, and Mr. Hill earned a $171,000 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.

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

B) Compute Ms. Gomez and Mr. Hills tax if they are married and file a joint return.