Melvin and Sylvia are married with no children, and they're filing their federal income tax return. Melvin had a gross income of $44,500 last year, while Sylvia had a gross income of $51,200, and they plan to use the standard deduction. They're trying to decide whether to file their return jointly or separately, so they want to calculate how much less they would pay in federal income taxes if they filed jointly rather than separately. part 2