Which of the Following Situations Result in a Marriage Penalty

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 $100,000.