(13, Taxpayer F) Social Security Benefits (Obj. 2) 307

Taxpayer F received social security (SS) benefits during the year. Information used to determine the taxable amount of their benefits is provided below.

• Filing status: Married filing separately. (Taxpayer F did not live with his spouse at all during the year.)
• Social security benefits received: $6,200
• AGI before SS benefits: $12,000
• 50% SS benefits: $3,100
• Tax-exempt interest received: $0

Compute the amount of taxable social security benefits that taxpayer F would include in gross income.