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In 2 0 2 3 , Jasmine and Thomas, a married couple, have taxable income of $ 1 6 5 , 0 0 0 .

In 2023, 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.)

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