8-48 (LO 8-1) (Algo) In 2022, Lisa and Fred, a married couple, had taxable income of $301,200. If they were to file separate tax returns, Lisa would have reported taxable income of $125,600 and Fred would have reported taxable income of $175,600. Use Tax Rate Schedule for reference. What is the couple's marriage penalty or benefit? Note: Do not round intermediate calculations