Prepare two returns and answer the question below.

1. Single person - earned income $250,000

2. Married couple - earned income $250,000

You represent two engaged couples who both earn $250,000 per year. Couple A - both partners earn $125,000 per year. Couple B - one partner earns $250,000 and the other partner earns $0. What is the tax impact if they marry before December 31st?

Use the Form 1040 and the 2018 tax rate schedule.