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In 2015, Lisa and Fred, a married couple, have taxable income of $582,500. If they were to file separate tax returns, Lisa would have reported

In 2015, Lisa and Fred, a married couple, have taxable income of $582,500. If they were to file separate tax returns, Lisa would have reported taxable income of $235,000 and Fred would have reported taxable income of $347,500.

What is the couples marriage penalty or benefit?

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