Taxes on Benefits

Social Security is paid in with after$-$tax dollars but may be subject to tax if annual income exceeds a base amount. A single taxpayer's base is

$$25,000.$ Married taxpayers filing jointly have a base of $$32,000.$ Married taxpayers filing separately have a base of zero.

Suppose Darnell is retiring this year at age $67.$ The following table shows his data.