Ms$.$ Hill earned a $$94,250$ salary, and Mr$.$ Gomez earned a $$190,400$ 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.

Required:

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

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