Dave and his spouse, Stefanie, (both over 65) file a joint return for 2023. They have an adjusted gross income (AGI) of $28,000 (and no tax-exempt income or foreign income) and receive benefits from Combined Social Security of $14,000. Consequently, your combined income is $28,000 + $7,000 (half of Social Security benefits) = $35,000, which is $3,000 above the $32,000 threshold. By what amount does Dave and Stefanie's AGI increase?