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In 2022, Lisa and Fred, a married couple, had taxable income of $305,400. If they were to file separate tax retums, Lisa would have reported taxable income of $127,700 and Fred would have reported taxable income of $177,700. Use Tax Rate Schedule for refarence. What is the couple's marriage penalty or benefit? Note: Do not round intermediate calculations. 2022 Tax Rate Schedules Individuals Schedula Y-Sinala Schedule Y-1-Married Filing Inintlv or Cualifvina w/d_wian Schedule Y-1-Married Filing .Iointlv or Oualifvino Widnw(er)