Two taxpayers visit your office for tax advice on December 1st and seek the following advice:

The taxpayers are thinking of getting married in the next month. They have 1 child. Would it be better for them to get married on December 31st or wait until January 1st for income tax purposes? What tax advice would you give your client? What additional questions would you ask? How would you support you conclusion?

Please don't copy the other answers, thank you.