Herb and Alice are married and file a joint return. Herb is 74 years old and Alice is 70. Neither are blind. Both Herb and Alice are retired. Herb works part time as a greeter. Herb earned $15,000 in wages. They also received Social Security benefits of $44,000. They received no other income in 2022. Both Herb and Alice are U.S. citizens, lived in the United States all year, and have valid Social Security numbers. They do not have any qualifying children, and no one else lives with them. 

2. How much of Herb and Alice’s Social Security is taxable?