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In 2018, Lisa and Fred, a married couple, had taxable income of $313,300. If they were to file separate tax returns, Lisa would have reported

In 2018, Lisa and Fred, a married couple, had taxable income of $313,300. If they were to file separate tax returns, Lisa would have reported taxable income of $135,500 and Fred would have reported taxable income of $196,000. Use Tax Rate Schedule for reference.

What is the couples marriage penalty or benefit? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

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