ph amounts.) Reference Single The tax is: If taxable income is: Not over $9,525 10% of taxable income. Over $9,525 but not over $38,700 $952.50 12% of the excess over $9,525. Over $38,700 but not over $82,500 $4,453.50 22% of the excess over $38,700. Over $82,500 but not over $157,500 $14,089.50 24% of the excess over $82,500 Over $157,500 but not over $200,000. $32,089.50 32% of the excess over $157,500. Over $200,000 but not over $500,000 $45,689.50 35% of the excess over $200,000. Over $500,000 $150,689.50 +37% of the excess over $500,000 Print Done on amounts.) X i Reference Married, Filing Joint and Surviving Spouse The tax is: If taxable income is: Not over $19,050 10% of taxable income. Over $19,050 but not over $77,400 $1,905.00 12% of the excess over $19,050 Over $77,400 but not over $165,000 $8,907.00 22% of the excess over $77,400 Over $165,000 but not over $315,000 $28,179.00 24% of the excess over $165,000. Over $315,000 but not over $400,000 $64,179.0032% of the excess over $315,000. Over $400,000 but not over $600,000 $91,379.00 +35% of the excess over $400,000. $161,379.00+37% of the excess over $600,000. Over $600,000 Print Done e star X Reference e 201 e 201 STANDARD DEDUCTION Filing Status eir 20 Married individuals filing joint returns and surviving spouses $ 24,000 18,000 Heads of households Unmarried individuals (other than surviving spouses and heads of households) 12,000 Married individuals filing separate returns 12,000 Additional standard deduction for the aged and the blind Individual who is married and surviving spouses 1,300 Individual who is unmarried and not a surviving spouse 1,600 Taxpayer claimed as dependent on another taxpayer's return: Greater of (1) earned income plus $350 or (2) $1,050 These amounts are $2,600 and $3,200, respectively, for a taxpayer who is both aged and blind. Print Done Brian and Mckayla plan to marry in December 2018. Brian's salary is $140,000 and he owns his residence. His itemized deductions total $19,000. Mckayla's salary is $83,000. Her itemized deductions total only $8,000 as she does not own her residence. For purposes of this problem, assume 2019 tax rates and standard deductions are the same as 2018 (Click the icon to view the standard deduction amounts.) (Click the icon to view the 2018 tax rate schedule for the Married filing jointly filing status.) (Click the icon to view the 2018 tax rate schedule for the Single filing status.) Read the requirements Requirement a. What will their 2018 tax be if they marry before year-end and file a joint return? Minus: Taxable income