Actually if they make $210 - $31k = $179k taxable income, assume no other deductions. Plus AMT might kick in. -$10.5k personal exemption - $10.9k standard dedution = $157.9, using fairmark,
Reference Room, they'll owe $32.9k. Then add in 6.2% SS up to $102k = $6.3k x 2 = 12.6k, 1.5% medicare = $3.2k = $48k minimum before state income taxes, $162k before state taxes, medical, $31k/year child care, etc. They are working off of $131k - $20k debt repayment extra, not counting the minimums on everything.
If they stopped the 401k, basically they'd be screwed tax wise, paying a lot more.