This is 2018 tax rate. Please show all steps.

:2-31 Joint Versus Separate Returns. Carl has $60,000 of salary and $11,000 of itemized de- ductions. Carol has $90,000 of salary and $16,200 of itemized deductions. They are mar- ried and under age 65. a. Compute their taxable incomes if they file separately and Carol claims itemized deduc- tions on her return. b. Compute their taxable income if they file jointly. Assume their total itemized deduc- tions equals the sum of their separate itemized deductions