Ms. Green is single and over 65 years old. She received the following income in 2009:

Interest from certificates of deposit: $3,000

Tax-exempt interest: $6,000

Taxable dividends: $5,000

Taxable pensions: $20,000

Wages from consulting work: $9,000

Social Security: $14,000

She did not have any adjustments to income. What is the taxable amount of Ms. Green's social security? (show work)

a. $7,000

b. $7,650

c. $9,000

d. $11, 900

e. other amount not shown here