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Schedule Y-2-Married Filing Separately If taxable income is over: But not over: The tax is: $ 0 $ 9,950 10% of taxable income $ 9,950 $ 40,525 $995 plus 12% of the excess over $ 9,950 $ 40,525 $ 86,375 $4,664 plus 22% of the excess over $40,525 $ 86.375 $ 164.925 $14,751 plus 24% of the excess over $86.375 $ 164,925 $ 209,425 $33,603 plus 32% of the excess over $164,925 $ 209.425 $ 314,150 $47,843 plus 35% of the excess over $209,425 $ 314,150 $84,496.75 plus 37% of the excess over $314,150In 2021, Lisa and Fred, a married couple, had taxable income of $311,200. If they were to file separate tax returns, Lisa would have reported taxable income of $128,700 and Fred would have reported taxable income of $182,500. Use Tax Rate Schedule for :reference.: What is the couple's marriage penalty or benefit? (Do not round intermediate calculations.) x Answer is not complete. Marriage benefit