52.

In 2018, Jake and Mary Jacobs, a married couple, have specially modified adjusted

gross income of $25,000 and $10,000 in social security benefits. If the Jacobs file a joint

return, what portion of their social security benefits are included in income for federal

income tax purposes?

a.

$10,000

b.

$5,000

c.

$2,500

d.

$1,000

e.

$0