In 2022, Lisa and Fred, a married couple, had taxable income of $311,400. If they were to file separate tax returns, Lisa would have reported taxable income of $130,700 and Fred would have reported taxable income of $180,700. Use Tax Rate Schedule for reference. What is the couple's marriage penalty or benefit? Note: Do not round intermediate calculations. In 2022, Lisa and Fred, a married couple, had taxable income of $311,400. If they were to file separate tax returns, Lisa would have reported taxable income of $130,700 and Fred would have reported taxable income of $180,700. Use Tax Rate Schedule for reference. What is the couple's marriage penalty or benefit? Note: Do not round intermediate calculations