Please answer the following question.

In 2019, Jasmine and Thomas, a married couple, had taxable income of $113,000. If they were to file separate tax returns, Jasmine would have reported taxable income of $98,000 and Thomas would have reported taxable income of $15,000. Use Tax Rate Schedule for reference What is the couple's marriage penalty or benefit? (Do not round intermediate calculations. Round your answer to 2 decimal places.) Marriage benefit If taxable income is over: But not over: The tax is: $ 9,700 10% of taxable income $ 9,700 $ 39,475 $970 plus 12% of the excess over 59,700 $ 39,475 $ 84,200 $4,543 plus 22% of the excess over $39,475 $ 84,200 $160,725 $14.382.50 plus 24% of the excess over $84,200 $160,725 $204,100 $32,748.50 plus 32% of the excess over $160,725 $204,100 $510,300 $46.628.50 plus 35% of the excess over $204,100 $510,300 $153.798,50 plus 37% of the excess over $510,300 Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) If taxable income is over: But not over: The tax is: S 0 $ 19,400 10% of taxable income $ 19,400 $ 78,950 $1,940 plus 12% of the excess over $19.400 $ 78,950 $168,400 89,086 plus 22% of the excess over $78,950 $168,400 S321,450 $28,765 plus 24% of the excess over $168.400 $321.450 $408,200 565,497 plus 32% of the excess over 5321,450 $408.200 5612,350 $93,257 plus 35% of the excess over $408 200 $612,350 $164.709.50 plus 37% of the excess over 5612,350 Schedule Z-Head of Household If taxable income is over: But not over: The tax is: $ 13,850 10% of taxable income $ 13,850 $ 52,850 $1,385 plus 12% of the excess over $13,850 $ 52,850 $ 84,200 $6,065 plus 22% of the excess over $52.850 S 84.200 $160,700 $12.962 plus 24% of the excess over $84.200 S160,700 $204,100 $31,322 plus 32% of the excess over $160,700 $204,100 5510,300 $45,210 plus 35% of the excess over $204,100 $510,300 - $152,380 plus 37% of the excess over $510,300 Schedule Y-2-Married Filing Separately If taxable income is over: But not over: The tax is: $ 9,700 10% of taxable income $ 9,700 $ 39,475 $970 plus 12% of the excess over $9.700 $ 39,475 $ 84,200 $4,543 plus 22% of the excess over $39,475 $ 84,200 $160,725 $14,382. 50 plus 24% of the excess over $84.200 $160,725 $204,100 $32,748,50 plus 32% of the excess over $160,725 $204,100 $306,175 546,628 50 plus 35% of the excess over $204,100 S306,175 - $82.354.75 plus 37% of the excess over $306,175