Mark and Shirley, married filing jointly with a modified adjusted gross income (MAGI) of $142,300, adopted their son Matthew in 2023. They paid $16,025 in adoption expenses. What is their Max and Jake file MFJ. Max received $15,424, and Jake received $27,452 in social security benefits. Jake also received taxable income of $22,148 from his pension and $2,378 in interest. Using the Social Security Benefits WorksheetLine 6a and 6b, determine their combined taxable social security benefits.

$0

$7,669

$21,438

$36,445