Conrad and Anita (a college student with no income) plan to marry on December 21, 2013. Filing jointly, they expect to have $180,000 of taxable income for the year. If they wait until January of 2014 to marry, Conrad will file as a single person and report the $180,000 of taxable income on his separate return. Will it be to their advantage to marry before the end of 2013 or should they wait until 2014? How much in tax will they save or have to pay extra if they marry in 2013? How would your answers change if Conrad and Anita each expect $90,000 of taxable income in 2013?