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Sam retired as a claims adjuster in 2015 at age 62, and he elected to take SS retirement benefits at that time. He now works

Sam retired as a claims adjuster in 2015 at age 62, and he elected to take SS retirement benefits at that time. He now works as a "storm trooper"for an independent adjusting firm. Sam earned $41,800 in 2016.

Same earns $40,800 in 2014. What is the amount of the "earnings test" penalty?

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