In 2022, Lisa and Fred, a married couple, had taxable income of $300,000. If they were to file separate tax returns, Lisa would have reported taxable income of $125,000 and Fred would have reported taxable income of $175,000. Use Tax Rate Schedule for reference.

What is the couple's marriage penalty or benefit?

Note: Do not round intermediate calculations.

Marriage benefit Marriage penalty 2022 Tax Rate Schedules Individuals Sehednle X-Sinole Srhedule V-1-Married Filino Inintlv or Onalifvino Widnw(er)