For the 2023 tax year, Linnae and Edward are married and file a joint tax return. They have Social Security benefits of $13,000 and their adjusted gross income is $20,000, not including any Social Security income. They also receive $30,000 in tax-free municipal bond interest. How much, if any, of the Social Security benefits should Linnae and Edward include in gross income? Complete the worksheet below to compute your answer.