Jane and John are married and file a joint return for 2019. Jane is 60 years old and John is 67 years old, both have good vision. They receive Social Security benefits of $10,000 per year. They also have pension income of $270,000 from a corporate retirement plan. How much of the Social Security benefits should be included in income on their tax return?

Group of answer choices $10,000 $0 $8,500 $12,800