Problem 8-48 (LO 8-1) In 2019, Lisa and Fred, a married couple, had taxable income of $309,700. If they were to file separate tax returns, Lisa would have reported taxable income of $128,200 and Fred would have reported taxable income of $181,500. Use Tax Rate Schedule for reference. What is the couple's marriage penalty or benefit? (Do not round intermediate calculations.) Marriage benefit