133" MCQ-01571 With regard to the inclusion of Social Security benefits in gross income, for the Year 8 tax year, which of the following statements is correct? The Social Security benefits in excess of modified adjusted gross income are included in gross income. o The Social Security benefits in excess of one half the modified adjusted gross income are included in gross income. Eighty-five percent of the Social Security benefits is the maximum amount of benefits to be included in gross income. O The Social Security benefits in excess of the modified adjusted gross income over a threshold amount are included in gross income