Delaney is single, retired, and received Social Security retirement benefits of $$28,000$ this year. Her other income consists of her monthly $$5,000$ pension payment from her prior employer; $$5,000$ in tax$-$exempt municipal bond interest; and $$1,000$ in dividends. How much of Delaney's Social Security benefit will be subject to income tax?

a$.$ $$0.$

b$.$ $$14,000.$

c$.$ $$23,800.$

d$.$ $$28,000.$