Allowable Credit

a$.$ A single taxpayer eligible for the credit who receives $$3,000$ of nontaxable social security benefits.

b$.$ Taxpayers filing a joint return for which one taxpayer is eligible for the credit and the taxpayers have received no social security benefits.

c$.$ Taxpayers filing a joint return, and both are eligible for the credit and received $$5,000$ of nontaxable social security benefits.