Two unmarried individuals, Albert and Benita, each earn an Adjusted Gross Income of $100,000 for tax purposes. Their personal and professional activities are fundamentally identical. In each of the following independent cases, decide whether the pairs are "equals" who should pay the same amount of income tax, or "unequals" who should pay different amounts of income tax:
a. Albert donates $6,000 to the church where he regularly worships, and Benita is an atheist who does not make similar expenditures
b. Albert enjoys children and has three children that he supports, but Benita has no children
c. Albert incurs medical costs of $600, and Benita does not incur any medical costs?