Conrad and Anita (a college student with no income) plan to marry on December 21, 2015. Filing jointly, they expect to have $180,000 of taxable...

Conrad and Anita (a college student with no income) plan to marry on December 21, 2015. Filing jointly, they expect to have $180,000 of taxable income for the year. If they wait until January of 2016 to marry, Conrad will file as a single person and report the $180,000 of taxable income on his separate return. Will it be to their advantage to marry before the end of 2015 or should they wait until 2016?