In 2017, Lisa and Fred, a married couple, had taxable income of $617,500. If they were to file separate tax returns, Lisa would have reported taxable income of $252,500 and Fred would have reported taxable income of $365,000. What is the couples marriage penalty or benefit? Use Tax Rate Schedule for reference. (Do not round intermediate calculations. Round your answer to 2 decimal places. Input the amount as positive value.)