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n 2022, Lisa and Fred, a married couple, had taxable income of $303,000. If they were to file separate tax returns, Lisa would have reported

n 2022, Lisa and Fred, a married couple, had taxable income of $303,000. If they were to file separate tax returns, Lisa would have reported taxable income of $126,500 and Fred would have reported taxable income of $176,500. Use Tax Rate Schedule for reference. What is the couple's marriage penalty or benefit?

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