[ANSWERED] Social Security Benefits. Dan and Diana file a joint return. Dan earned $31,000 during the year…

Social Security Benefits. Dan and Diana file a joint return.
Dan earned $31,000 during the year before losing his job. Diana received Social
Security benefits of $5,000.
a. Determine the taxable portion of the Social Security
benefits.
b. What is the taxable portion of the Social Security
benefits if Dan earned $46,000?