Daniel is recently retired but still works part-time as a consultant. He has the following items for the 2020 tax year: Consulting Wages Interest on Bank Savings Tax Exempt Interest Social Security Benefits $40,000 $ 8,000 S 5,000 $24,000 Determine how much, if any, of the Social Security benefit must be included in taxable income. What would be the outcome for Daniel if he had limited his consulting wages during the tax year to $25,000?