Robert is a 6th grade teacher at a public school. Robert and Emily are married and choose to file Married Filing Jointly on their 2022 tax return. Robert worked a total of 1,340 hours in 2022. During the school year, he spent $733 on unreimbursed classroom expenses. Emily retired in 2019 and began receiving her pension on November 1st of that year. She explains that this is a joint and survivor annuity. She has already recovered $1,216 of the cost of the plan. Robert settled with his credit card company on an outstanding bill and brought the Form 1099- C to the site. They arent sure how it will impact their tax return for tax year 2022. The Lincolns determined that they were solvent as of the date of the canceled debt. Emily won $4,414 gambling at a casino and had additional lottery winnings of $175. Emily has documented casino losses of $1,260. Their daughter, Safari, is in her second year of college pursuing a bachelors degree in Veterinary Medicine at a qualified educational institution. She received a scholarship and the terms require that it be used to pay tuition. Box 2 was not filled in and Box 7 was not checked on her Form 1098-T for the previous tax year. The Lincolns provided Form 1098-T and an account statement from the college that included additional expenses. The Lincolns paid $865 for books and equipment required for Safari's courses. This information is also included on the college statement of account. The Lincolns claimed the American Opportunity Credit last year for the first time. Safari does not have a felony drug conviction. They are all U.S. citizens with valid Social Security numbers.

	15. What is the taxable portion of Emily's pension from Maple Enterprises using the simplified method?