Final answer:
Without the specific IRS tax brackets for the year in question, we cannot provide a definitive answer on whether Gabriella and Roberto will face a marriage penalty. The marriage penalty depends on the combined adjusted gross income of the couple when compared to individual tax brackets. Typically, it affects couples with similar high incomes.
Step-by-step explanation:
The concept in question relates to the marriage penalty which is a term used in the context of federal taxes in the United States. Gabriella and Roberto are contemplating marriage and considering the tax implications. The marriage penalty occurs when a couple pays more in taxes as a married couple than they would if they filed as individuals. To answer whether they will face a marriage penalty, we would have to consider the IRS tax brackets for the given tax year. Gabriella and Roberto’s combined adjusted gross income would be $96,400 + $82,600 = $179,000. In the scenario where tax rates could be progressive, comparing individual and married filing jointly tax brackets is essential to determine if they would face a higher marginal tax rate as a married couple which would indicate a marriage penalty.
However, without the specific tax bracket information for the year in question, and changes in the tax law which might have occurred after the knowledge cut-off, an exact answer cannot be provided. Historically, married couples with similar high incomes are more likely to incur a marriage penalty, but the extent of this depends on the structure of the tax brackets for that specific year.
SEO keywords like marginal tax rate, average tax rate, and IRS tax brackets could help further research into this topic on the IRS website or the latest tax literature to provide a more definitive answer.