Please show work, and the answer $65,384 is wrong

In 2022. Lisa and Fred, a married couple, had taxable income of $302,400. If they were to file separate tax returns, Lisa would have reported taxable income of $126,200 and Fred would have reported taxable income of $176,200. Use Tax Rate. Schedule for reterencese What is the couple's marniage penalty or benefit? Note: Do not round intermediate calculations