Which of the Following Situations Result in a Marriage Penalty

Multiple Choice

Which of the following situations result in a marriage penalty for federal income tax purposes?

A) Mr. and Mrs. Gooding, who have filed a joint return for 11 years, divorce before the end of the tax year.
B) Mr. Dylan, who is a head of household, marries Ms. Boyle, who has no taxable income, before the end of the tax year.
C) Mr. and Mrs. Small, who have filed a joint return for 20 years, elect to file separate tax returns this year.
D) Mr. Langley, a single taxpayer, marries Ms. Nuyen, also a single taxpayer. Both individuals earn a salary in excess of $350,000.