Which of the following statements can accurately be made about earnings and the taxation of Social Security retirement benefits?
A. The Senior Citizen's Freedom to Work Act of 2000 stipulated that, for those individuals who are at or above the normal retirement age, supplemental earnings no longer reduce retirement benefits.
B. Up to 85 percent of Social Security benefits may be taxed if income exceeds $44,000 for individuals and $64,000 for couples filing jointly.
C. The full amount of Social Security benefits is taxable.
D. Social Security benefits are never taxable.
