2023 Tax Rate Schedules Individuals Schedule X-Sinale Schedle V_1_Married Filinn .Inintly nr In 2023 , Lisa and Fred, a married couple, had taxable income of $406,000. If they were to file separate tax returns, Lisa would have reported taxable income of $228,000 and Fred would have reported taxable income of $178,000. Use Tax Rate Schedule for reference. What is the couple's marriage penalty or benefit? Note: Do not round intermediate calculations