Taxes on Social Security and Distributions

Hi - In reading the literature referenced earlier, I see that Social Security is taxed 50% - 

"The MAGI includes half of your Social Security, plus other sources of income." 

"Once your MAGI exceeds the base amount for your filing status ($32,000 for Married Filing Jointly)". 

When filing taxes we are able to take a standard deduction of $27,300. Sorry if this is a crazy question but it makes a huge difference. Is the $32000 calculated after you take the standard deduction or before you take the standard deduction? I follow along on the forms when doing taxes but it is important to know in planning for the year! Thank you!