In $2024,$ Jasmine and Thomas, a married couple, had taxable income of $$150,000.$ If they were to file separate tax returns, Jasmine would have reported taxable income of $$140,000$ and Thomas would have reported taxable income of $$10,000.$ Use Tax Rate Schedule for reference.

What is the couple's marriage penalty or benefit?

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar$\mathrm{.}2024$ Tax Rate Schedules

Individuals

Schedule X$-$Single

If taxable income is over:But not over:The tax is:$ $0$$$11,60010\%$ of taxable income$ $11,600$$ $47,150$$$1,160$ plus $12\%$ of the excess over $$11,600$$ $47,150$$ $100,525$$$5,426$ plus $22\%$ of the excess over $$47,150$$ $100,525$$ $191,950$$$17,168\mathrm{.}50$ plus $24\%$ of the excess over $$100,525$$ $191,950$$ $243,725$$$39,110\mathrm{.}50$ plus $32\%$ of the excess over $$191,950$$ $243,725$$ $609,350$$$55,678\mathrm{.}50$ plus $35\%$ of the excess over $$243,725$$ $609,350$$$183,647\mathrm{.}25$ plus $37\%$ of the excess over $$609,350$

$$

Schedule Y$-1-$Married Filing Jointly or Qualifying surviving spouse

If taxable income is over:But not over:The tax is:$ $0$$ $23,20010\%$ of taxable income$ $23,200$$ $94,300$$$2,320$ plus $12\%$ of the excess over $$23,200$$ $94,300$$ $201,050$$$10,852$ plus $22\%$ of the excess over $$94,300$$ $201,050$$ $383,900$$$34,337$ plus $24\%$ of the excess over $$201,050$$ $383,900$$ $487,450$$$78,221$ plus $32\%$ of the excess over $$383,900$$ $487,450$$ $731,200$$$111,357$ plus $35\%$ of the excess over $$487,450$$ $731,200$$$196,669\mathrm{.}50$ plus $37\%$ of the excess over $$731,200$

$$

Schedule Z$-$Head of Household

If taxable income is over:But not over:The tax is:$ $0$$ $16,55010\%$ of taxable income$ $16,550$$ $63,100$$$1,655$ plus $12\%$ of the excess over $$16,550$$ $63,100$$ $100,500$$$7,241$ plus $22\%$ of the excess over $$63,100$$ $100,500$$ $191,950$$$15,469$ plus $24\%$ of the excess over $$100,500$$ $191,950$$ $243,700$$$37,417$ plus $32\%$ of the excess over $$191,950$$ $243,700$$ $609,350$$$53,977$ plus $35\%$ of the excess over $$243,700$$ $609,350$$$181,954\mathrm{.}50$ plus $37\%$ of the excess over $$609,350$

$$

Schedule Y$-2-$Married Filing Separately

If taxable income is over:But not over:The tax is:$ $0$$ $11,60010\%$ of taxable income$ $11,600$$ $47,150$$$1,160$ plus $12\%$ of the excess over $$11,600$$ $47,150$$ $100,525$$$5,426$ plus $22\%$ of the excess over $$47,150$$ $100,525$$ $191,950$$$17,168\mathrm{.}50$ plus $24\%$ of the excess over $$100,525$$ $191,950$$ $243,725$$$39,110\mathrm{.}50$ plus $32\%$ of the excess over $$191,950$$ $243,725$$ $365,600$$$55,678\mathrm{.}50$ plus $35\%$ of the excess over $$243,725$$ $365,600$$$98,334\mathrm{.}75$ plus $37\%$ of the excess over $$365,600$