Conrad, who has $180,000 of taxable income, plans to marry Anita, a college student with no taxable income. If they marry on December 21, 2017, they will file jointly and have $180,000 of taxable income for the year. If they wait until January of 2018 to marry, Conrad will have to file as a single person and report the $180,000 of taxable income on his separate return.

a. Will it be to their advantage to marry before the end of 2017 or should they wait until 2018?

b. How much in tax will they save or have to pay extra if they marry in 2018?

c. How would your answers change if Conrad and Anita marry and each expects $90,000 of taxable income in 2017?