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In 2020 , Lisa and Fred, a married couple, had taxable income of $321,000. If they were to file separate tax returns, Lisa would have

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In 2020 , Lisa and Fred, a married couple, had taxable income of $321,000. If they were to file separate tax returns, Lisa would have reported taxable income of $132,000 and Fred would have reported taxable income of $189,000. Use Tax Rate Schedule for reference. What is the couple's marriage penalty or benefit? (Do not round intermediate calculations.)

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