Susan, single, is 64 years old and is contemplating applying to receive her Social Security benefits

when she turns 65. Which of the following statements regarding Social Security benefit is correct?

a) Social Security benefits are always tax-free.

b) Up to 85% of Social Security benefits are taxable if other income, including tax-exempt interest,

plus 100% of her Social Security benefit is more than $34,000.

c) Social Security benefits are 50% taxable if her other income, including tax-exempt interest income,

is more than $25,000.

d) Social Security benefits are not taxable if her other income, which includes any tax-exempt interest, plus 12 of the Social Security benefit, is $25,000 or less.