Ben is employed as a carpenter and his wife, Marilyn is a self$-$employed consultant. Besides Ben's salary, Ben and Marilyn own a condominium that they only rent to tourists. This year they paid $$2,200$ for utilities in the condo. Marilyn also paid self$-$employment tax of $$4,200$ and Ben had $$3,000$ of Social Security taxes withheld from his pay. Which of the following is a true statement?