During the 2016 tax year, Brian, a single taxpayer, received $7,200 in Social Security benefits. His adjusted gross income for the year was $14,500 (not including the Social Security benefits) and he received $30,000 in tax-exempt interest income and has no for-AGI deductions. Calculate the amount of the Social Security benefits that Brian must include in his gross income for 2016.
Simplified Taxable Social Security Worksheet (for most people)

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1. Enter the total amount of Social Security income 2. Enter one-half of line 1 3. Enter the total of taxable income items on Form 1040 except Social Security income 4. Enter the amount of tax-exempt interest income 5. Add lines 2, 3, and 4 6. Enter all adjustments for AGI except for student loan interest the domestic production activities deduction, and the tuition and fees deduction 7. Subtract line 6 from line 5. If zero or less, stop here, none of the Social Security benefits are taxable. 8. Enter $25,000 ($32,000 if married filing jointly; $0 if married filing separately and living with spouse at any time during the year) 9. Subtract line 8 from line 7. If zero or less, enter-0 Note: If line 9 is zero or less, stop here; none of your benefits are taxable. Otherwise, go on to line 10 10. Enter $9,000 ($12,000 if married filing jointly $0 if 10 married filing separately and living with spouse at any time during the year) 11. Subtract line 10 from line 9. If zero or less, enter-0- 12. Enter the smaller of line 9 or line 10 13. Enter one-half of line 12 14. Enter the smaller of line 2 or line 13 15. Multiply line 1 1 by 85% [.85). If line l 1 is zero, enter-0- 16. Add lines 14 and 15 17. Multiply line 1 by 85% (.85) 18. Taxable benefits. Enter the smaller of line 16 or line 17 14 15 16