A single individual has an adjusted gross income of $47,000, no tax-exempt interest, and Social Security benefits of $14,000. How much of this individuals Social Security benefits is subject to income tax?

A) $7,000

B) $7,500

C) $11,900

D) $15,500

Please provide a detail explanation to your answer. Thank you. Similiar ones on Chegg say A) $7,000