Consider a country that taxes its citizens individually according to the following rate schedule:

Taxable Income	Marginal Tax Rate
First $25,000	10%
Over $25,000 up to $50,000	20%
Over $50,000	30%

Suppose that two taxpayers are married. Spouse A earns $10,000 in taxable income. Spouse B earns $75,000 in taxable income. What would be the tax benefit to this couple of an income splitting measure allowing married couples to shift up to $20,000 of taxable income between spouses for tax purposes?

multiple choice

• $2,000

• $3,500

• $3,000

• $6,000

• $4,000