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Fred and Wilma, married taxpayers that file a joint return, had the following income items in 2022: $17,667 Social Security benefits $20,138 AGI (before any

Fred and Wilma, married taxpayers that file a joint return, had the following income items in 2022: $17,667 Social Security benefits $20,138 AGI (before any Social Security benefits are included) The couple had no tax-exempt income. What amount of Fred and Wilma's Social Security benefits are included in their gross income in 2022?

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