Carl and Kim file a joint return. Kim earned a salary of $38,000 and received dividends of

Question:

Carl and Kim file a joint return. Kim earned a salary of $38,000 and received dividends of $3,000, taxable interest income of $2,000, and nontaxable interest of $1,000. Carl received $9,000 of social security benefits and a gift of $6,000 from his brother. What amount of social security benefits is taxable to Carl and Kim?