Taxpayers, age $72$ and $69$ and filing jointly, report $203$ salary income of $38,000,$ municipal bond interest income of $$3,000,$ taxable interest income of $$1,000,$ and Social Security benefits of $$24,000.$ What amount, if any, of the Social security benefits must be reported as gross income on Taxpayers $20$x$3$ Form $1040?$

$\backslash$table$[[$A$,$$$12,000$