Please show work.

Mr. Masons salary was $397,000, and Mrs. Masons salary was $344,000. They had no other income items, no above-the-line or itemized deductions, and no dependents. Assume the taxable year is 2018.

a) Compute their tax on a joint return.

b) Compute their tax if they file separate returns (married filing separately).

c) Compute their marriage penalty (excess of tax on a joint return over combined tax on two returns filed as single taxpayers).

INDIVIDUAL TAX RATES Marrled Filling Jointly and Surviving Spouse If taxable Income is: Not over $19050 Over $19050 but not over $77 400 Over $77 400 but not ower $165,000 Oer $165.000 but not over $315,000 Over $315,000 but not over $400,000 over $400000 but not over $600,000 Over $600.000 The tax Is: 10% of taxable income $ 1 .905 CO + 1 2% of excess over $ 19,050 $8,907.00 + 22% of excess over $77,400 $28 1 79 CO + 24% oixcoss over $ 1 65 000 $64,1 79 00 + 32% of excess over $31 5000 $9 1,379 CO + 35% of excess over $400,000 $1 61.379.00 + 37% of excess over S600.000 Married Filing Separately Ir taxable Income is: Not over $9.525 Over $9,525 but not over $38,700 Over $38,700 but not over $82.500 over $82.,500 but not over $157,500 Over $157,500 but not over $200,000 over $200,000 but not over $300,000 Over $300.000 The tax Is: 10% of taxable income $952.50 + 12% of excess over $9525 4,453.50 + 22% of excess over $38,700 $14,089.50 24% of excess over $82.500 $32,089 50 + 32% of excess over $157,500 $45,689.50 + 35% of excess over $200,000 s80689.50 + 37% of excess over $300,000 Heads of Household The tax Is: 10% of taxate income $ 1,360 00 + 12% of excess over $ 13,600 $5,944.00 + 22% of excess over $51,800 $ 12,698 00 + 24% of excess over $82.500 $30 698 CO + 32% of excess over $157 500 $44,29800 + 35% of excess over $200,000 $149.29800 + 37%of excess over $500000 If taxable Income is Not over $13,600 Over $13600 but not over $51,800 Over $51.800 but not over $82,500 Over $82.500 but not over $157,500 Owor $157,500 but not ower $200,000 over $200000 but not over $500,000 Over $500000 Single The tax is 10% of taxable income f taxable income is Not over $9,525 Over $9,525 but not over $38,700 Over $38,700 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over 5500,000 Over $500,000 952.50 + 12% of excess over $9,525 $4,453.50 + 22% or excess over $38,700 $14,089.50 + 24%of excess over $82.500 $32,089.50 + 32% of excess over $ 1 57.500 545,689.50 + 35% or excess over $200,000 $1 50,689 SO + 37% of excess over $500.000 INDIVIDUAL TAX RATES Marrled Filling Jointly and Surviving Spouse If taxable Income is: Not over $19050 Over $19050 but not over $77 400 Over $77 400 but not ower $165,000 Oer $165.000 but not over $315,000 Over $315,000 but not over $400,000 over $400000 but not over $600,000 Over $600.000 The tax Is: 10% of taxable income $ 1 .905 CO + 1 2% of excess over $ 19,050 $8,907.00 + 22% of excess over $77,400 $28 1 79 CO + 24% oixcoss over $ 1 65 000 $64,1 79 00 + 32% of excess over $31 5000 $9 1,379 CO + 35% of excess over $400,000 $1 61.379.00 + 37% of excess over S600.000 Married Filing Separately Ir taxable Income is: Not over $9.525 Over $9,525 but not over $38,700 Over $38,700 but not over $82.500 over $82.,500 but not over $157,500 Over $157,500 but not over $200,000 over $200,000 but not over $300,000 Over $300.000 The tax Is: 10% of taxable income $952.50 + 12% of excess over $9525 4,453.50 + 22% of excess over $38,700 $14,089.50 24% of excess over $82.500 $32,089 50 + 32% of excess over $157,500 $45,689.50 + 35% of excess over $200,000 s80689.50 + 37% of excess over $300,000 Heads of Household The tax Is: 10% of taxate income $ 1,360 00 + 12% of excess over $ 13,600 $5,944.00 + 22% of excess over $51,800 $ 12,698 00 + 24% of excess over $82.500 $30 698 CO + 32% of excess over $157 500 $44,29800 + 35% of excess over $200,000 $149.29800 + 37%of excess over $500000 If taxable Income is Not over $13,600 Over $13600 but not over $51,800 Over $51.800 but not over $82,500 Over $82.500 but not over $157,500 Owor $157,500 but not ower $200,000 over $200000 but not over $500,000 Over $500000 Single The tax is 10% of taxable income f taxable income is Not over $9,525 Over $9,525 but not over $38,700 Over $38,700 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over 5500,000 Over $500,000 952.50 + 12% of excess over $9,525 $4,453.50 + 22% or excess over $38,700 $14,089.50 + 24%of excess over $82.500 $32,089.50 + 32% of excess over $ 1 57.500 545,689.50 + 35% or excess over $200,000 $1 50,689 SO + 37% of excess over $500.000