Gordon, age $70,$ is retired and works part$-$

time as a security guard earning $$8,000.$

He received $$5,000$ interest from a savings

account and $$2,500$ interest from tax$-$exempt

municipal bonds. His Social Security benefits

were $$12,000$ and his taxable pension was

$$6,000.$ To determine if any of his Social

Security is taxable, Gordon should compare

how much of his income to the $$25,000$ base

amount?

A$.$ $$27,500$

B$.$ $$21,500$

C$.$ $$19,000$

D$.$ $$25,000$