In 2021, Lisa and Fred, a married couple, had taxable income of \\( \\$ 313,500 \\). If they were to file separate tax returns, Lisa would have reported taxable income of \\( \\$ 129,500 \\) and Fred would have reported taxable income of \\( \\$ 184,000 \\). Use Tax Rate Schedule for reference What is the couple's marriage penalty or benefit? (Do not round intermediote colculations.) Schedule Y-1-Married Filing Inintlv ar Onalifvine WVidew(am)