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Charles and Diana are married. They are preparing to file their 2020 tax return. If they were to file as single taxpayers, Charles and Diana

Charles and Diana are married. They are preparing to file their 2020 tax return. If they were to file as single taxpayers, Charles and Diana would report $30,000 and $70,000 of taxable income, respectively. On their joint tax return, their taxable income is $100,000. How much of a marriage penalty or benefit will Charles and Diana experience in 2020?

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