Which of the following is most accurate?

Multiple Choice

• If Jack, a 35-year-old attorney that makes $1,000,000 in 2019, and Jill, a 36-year-old doctor that makes $800,000 in 2019, marry and file a joint return in 2019, they are likely to be subject to a "marriage bonus."

• If Jessica, a 35-year-old accountant that makes $250,000 in 2019, and Jason, a 35-year-old dog walker that makes $5,000 in 2019, marry and file a joint return in 2019, they are likely to be subject to a "marriage bonus."

• If Janel, a 35-year-old nurse that makes $90,000 in 2019, and Jay, a 35-year-old that is "between jobs" for all of 2019 and thus makes $0 in 2019, marry and file a joint return in 2019, they are likely to receive a "marriage penalty."

• If Jan, a 35-year-old teacher that makes $50,000 in 2019, and Jane, a 36-year-old grocery store clear that makes $48,000 in 2019, marry and file a joint return in 2019, they are likely to pay a "marriage penalty."