No one, except you, said anything about jealousy. 

Your OP said $ 21000 'total' tax.  What one has already paid in (or not) isn't relative to the overall rate.

Your inference that I don't also do what I can to minimized my clients tax rate is unnecessary.

Thanks for clarifying what you meant by "mess".   Clients that don't seek advice in advance don't get much of my sympathy.  Nor do ones in such a low bracket.