Ms$.$ Hill earned a $$115,000$ salary, and Mr$.$ Gomez earned a $$209,200$ salary. Neither individual had any other income, and neither can itemize deductions. Assume the taxable year is $2023.$ Use Individual Tax Rate Schedules and Standard Deduction Table.

a$.$ Compute Mr$.$ Gomez and Ms$.$ Hill's combined tax if they file as single individual.

b$.$ Compute Mr$.$ Gomez and Ms$.$ Hill's tax if they are married and file a joint return.