With regard to the inclusion of Social Security benefits in gross income for the 2023 tax year, which of the following statements is true? The Social Security benefits in excess of one-half the modified adjusted gross income are included in gross income. The Social Security benefits in excess of modified adjusted gross income are included in gross income. 85% of the Social Security benefits is the maximum amount of benefits to be included in gross income. The Social Security benefits in excess of the modified adjusted gross income over $32,000 are included in gross income