Julio and Rosetta are retired and receive $12,000 in Social Security benefits during the current year. They also receive $10,000 in interest and taxable pension payments of $30,000. Prepare a spreadsheet calculating the amount of Social Security income that is included in their gross income and their adjusted gross income. The spread- sheet should be able to handle changes in their marital status (e.g., if Julio dies) or their income.