80. Mr. and Mrs. Birch are both over 65 years of age and are filing a joint return. Their income for 2021 consisted of the following: Taxable interest Taxable dividends $6,000 8,000 Social security payments (Mr. & Mrs. Birch combined) 15,000 Tax-exempt interest Taxable pension 4,000 15,000 They did not have any adjustment to income. What amount of Mr. and Mrs. Birch's social security benefits is taxable? a. $0 b. $4,250 c. $7,500 d. $7,75 81. During 2021, Edward East had wages of $10,000 and received unemployment compensation of $6,200from the state. Edward is single and 45 years old. What is the amount of unemployment compensation to be included in his gross income? a. $0 b. $2,100 c. $4,200 d. $6,200 82. The following information is available for Ann Drury for 2021: Salary $36,000 Premiums paid by employer on group-term life insurance in excess of $50,000 Proceeds from state lottery 500 5,000 much should Drury report as gross income on her 2018 tax return? a. $36,000 b. $36,500 c. $41,000 d. $41,500