That is 31k gross. Married you go from a 15% bracket at 49k to 25% bracket but single ( widows get it bad ) it is 39k you hit into 25%. As most don't have many deductions it is short form time.

The problem is that over 24k the IRS taxes back on Soc Sec on a %. Take a Soc Sec income of 1800 ( marginal ) that puts you to 21600 add a pension, IRA or 401k of 1500 month ( which is low ) that puts you at 39400 and bingo widows ( or widowers ) get creamed by the IRS for a 25% tax bracket, are regarded as rich so no prop tax break. Sounds like a lot of money until you subtract med, tax, prescrips, the whole mess. Bottom line they live on 1800 a month.

Land of opportunity if your poverty stricken individual who through stupidity or bad luck does not have two nickels or wealthy .......... god have mercy if your middle class, worked hard saved for your retirement, and sacrificed to retire in your " Golden Years " You gotta love both of those asshole lying two bit fleecing political parties.

PS: I am being kind to both R&D's. Frankly they are worse but out of respect for Bob I restrained myself.