Ed and Wendy are a married couple with no children. Each earns $75,000 per year, and their combined household adjusted gross income is $150,000. John and Kristen also have $150,000 in combined household adjusted gross income and no children. However, John earns all of the income; Kristen does not work. The standard deduction for married couples filing jointly is $24,800, and $12,400 for a single taxpayer. For married filing jointly, Taxable Income Over Rates $0 10 $19,750 12 $80,250 22 For Unmarried Individuals, Taxable Income Over Rates $0 10 $9,875 12 $40,125 22 Use the 2020 tax rates for married couples filing jointly to compute how much income tax each couple owes. Assume that both take the standard deduction. Does either couple pay a 'marriage tax?' Does either couple receive a 'marriage benefit?'