Maria and Tony are married. They are preparing to file their $2023$ tax return. If they were to file as single taxpayers, Maria and Tony would report $$40,000$ and $$60,000$ of taxable income, respectively. On their joint tax return, their taxable income is $$100,000.$ How much of a marriage penalty or benefit will Maria and Tony experience in $2023?($Use tax rate schedules.$)$