Deductions & credits

I'm thinking about it.......your AGI is 32,500 + 1/2 of your SS 12,500 + 1/2 of her SS 5,000 = 50,000
That is not the new AGI or the taxable amount of income.  That's just an intermediate calculation to determine how much of the SS is taxable.  I don't know how the exact percentage is figured.