Kevin, age 66, and Bonnie, age 56, are married. Kevin is legally blind and received a SSA-1099 for $24,000 in box 5. After using the worksheet, he realized that the maximum amount was taxable due to their tax-exempt interest, which had to be included in the calculation. Bonnie is still working and received a W-2 for $61,500, which does not include the $2,000 she put into her 401K. Due to a divorce settlement, she has been receiving from her ex-husband alimony of $2,400 per year since 2017. In addition, the couple sold some stocks they acquired in 2018 for a capital loss of $4,000. Bonnie also received a 1099-INT with $700 in box 1 and $7 in box 2. The couple added all of their itemized deductions together, which came to a total of $24,700. What is their tax