Sheryl Is a Single Taxpayer with a Taxable Pension of $200,000

Sheryl is a single taxpayer with a taxable pension of $200,000, taxable interest and dividends of $600,000, capital gains of $400,000 and Social Security benefits of $30,000. What is the amount of her taxable Social Security benefits?

A) $0
B) $15,000
C) $30,000
D) $25,500