A and B, Who Are Married and File a Joint

A and B, who are married and file a joint return, have AGI for the current year of $32,000.In addition, they received tax-exempt interest income of $3,000 and Social Security benefits of $8,600.The Social Security benefits to be included in A and B's gross income for the current year is

A) $0
B) $3,650
C) $7,300
D) $4,300