In 2022, Lisa and Fred, a married couple, had taxable income of $305,400. If they were to file separate tax returns, Lisa would have reported taxable income of $127,700 and Fred would have reported taxable income of $177,700. Use Tax Rate Schedule for reference. What is the couple's marriage penalty or benefit? Note: Do not round intermediate calculations. Answer is complete but not entirely correct. Marriage benefit $ 5,841 x