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Mr. and Mrs. Willet will file their 2021 tax return as married filing joint. They have an AGI of 26,000, no tax exempt income

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Mr. and Mrs. Willet will file their 2021 tax return as married filing joint. They have an AGI of 26,000, no tax exempt income and social security benefits of 16,000 for the year. What amount of their social security benefits must they include in their taxable income?

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