A. Chis and Sam, file married filing jointly. The received $20,000 in dividend income, $7,000 in interest income, $26,000 in Social Security Benefits. How much of their Social Security Benefits should be included in gross income?

B. Sim, age 67, and Mar, age 65, are retired. In 2021, they reported the following income, Ford retirement pension $60,000, interest income $4,000, dividend income $3,700, and Social Security benefits $24,000. How much of the Social Security benefits should Sim and Mar include in gross income?