Question $32$ of $85.$

Peter and Kay are married and will file a joint return. Peter was unemployed for six months during $2023.$ Th

Peter's Form W$-2$ reporting wages of $$22,400.$

Kay's Form W$-2$ reporting wages of $$55,300.$

Peter's Form $1099-$G reporting unemployment compensation of $$5,200.$

How much of this income is taxable and must be reported on their federal return?

$$22,400$

$$55,300$

$$77,700$

$$82,900$