please explain!!

In 2022 , Lisa and Fred, a married couple, had taxable income of $309,000. If they were to file separate tax returns, Lisa would have reported taxable income of $129,500 and Fred would have reported taxable income of $179,500. Use Tax Rate Schedule for reference. What is the couple's marriage penalty or benefit? Note: Do not round intermediate calculations. 2022 Tax Rate Schedules Individuals Schedule X-Single Schedule Y-1-Married Filing .Iointlv or Onalifving Widow(er)