1. In 2022, Lisa and Fred, a married couple, have taxable income of $300,000. If they were to file separate tax returns, Lisa would have reported taxable income of $105,000 and Fred would have reported taxable income of $195,000. What is the couples marriage penalty or benefit? (Enter a penalty as a positive and a benefit as a negative)

2. In 2022, Jasmine and Thomas, a married couple, have taxable income of $165,000. If they were to file separate tax returns, Jasmine would have reported taxable income of $150,000 and Thomas would have reported taxable income of $15,000. What is the couples marriage penalty or benefit? (Enter a marriage benefit as a negative.)

3. In 2022, Sheryl is claimed as a dependent on her parents tax return. Sheryl did not provide more than half her own support. She received $6,800 from a part-time job. This was her only source of income. She is 16 years old at year-end. What is Sheryls tax liability for the year?