Raphael and Martina are engaged and are planning to travel to Las Vegas during the 2017 Christmas season and get married around the end of the year. In 2017, Raphael expects to earn $45,000 and Martina expects to earn $15,000. Their employers have deducted the appropriate amount of withholding from their paychecks throughout the year. Neither Raphaeln or Martina has any itemized deductions. They are trying to decide whether they should get married on December 31, 2017, or on January 1, 2018. What do you recommend? Explain your answer.