Susan and Jerry are planning to be married. Both have taxable incomes of $360,000 each year. They are deciding on a wedding date. They have two dates to choose from: December 10, 2019, or January 10, 2020. If they marry on December 10, 2019, they will have to choose between married filing separately and married filing jointly. Is there an advantage to either method of filing? If they postpone their wedding until the January date and file as single persons, will they reduce their tax bill for 2019?