1-James and Martha Willard are 67 and 65 years old respectively. The couple received the following income items during 2020:

Wages from part-time employment	$10,000
Fully taxable pensions	$50,000
Interest from Liberty Bank & Trust Certificates of Deposit	$4,000
Interest from Cedar County (Iowa) Bond	$2,000
Social Security Benefits	$45,000

What is the taxable amount of their social security benefits?

2-Delia Mertz is an unmarried person who is 75 years old. She has the following income during 2020:

Fully taxable pension	$20,000
Interest from First Bank	$2,000
Social Security Benefits	$14,000

What is the taxable amount of her social security benefits?

3-Garrett Gibbons is an unmarried person who is 74 years old. He has the following income during 2020:

Fully taxable pension	$27,000
Interest from First Bank	$2,000
Taxable portion of Social Security Benefits (in other words, don't calculate this!)	$7,900

He has no Adjustments to Income and his itemized deductions are $4,500.

What is Garrett's Income Tax Liability for 2020?