Tim and Tammy will both be age $73$ on their respective birthdays this year. They have been married for over $50$ years and have greatly enjoyed their life together. They began taking Social Security benefits in $2018$ at age $67$ and are living off their benefits and a small amount $($$$1,050)$ of municipal bond interest. They have been able to save money in an IRA which they have contributed to over the years. The balance at the end of $2023$ was $$662,500.$ For purposes of this item set, assume the current year is $2024$ and that the income tax rates and standard deduction remain unchanged from $2023.$

$3.$ Assume their combined Social Security benefits are $$36,500$ in $2024,$ and also assume that Tammy took a job making $$21,000$ for $2024.$ However, near the end of the year, Tammy receives a call from their broker who reminds them that they have a minimum distribution for $2024.$ How much of their Social Security benefit is taxable? $($use $26\mathrm{.}5$ as the Life Expectancy Factor$)$