In 2020, Jasmine and Thomas, a married couple, had taxable income of $106,000. If they were to file separate tax returns, Jasmine would have reported taxable income of $96,000 and Thomas would have...

In 2020, Jasmine and Thomas, a married couple, had taxable income of $106,000. If they were to file separate tax returns, Jasmine would have reported taxable income of $96,000 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?
(Do not round intermediate calculations.)