Tammy and Roger are married filing jointly. Tammy's Social Security benefits received are $15,300 and Roger's Social Security benefits received are $16,900. Roger had pension income of $18,350 and Tammy had IRA distributions of $13,000. Their investments generated $4,900 of interest and $14,600 of qualified dividends. After reducing by the base amount, what is their income to use in computing taxable Social Security