{ "version": "2026.1", "generated_by": "scripts/gen_qcd_study.mjs — every figure computed through the shared 2026 calc engine (federal-tax-2026.js ssTaxableAmount/ordinaryTax/additionalAgedDeduction/seniorDeduction, irmaa.js annualSurcharge, rmd.js factor, constants-2026.js QCD_LIMITS_2026); 7 sanity-gate families + 3 mutation runs + 18 live-page assertions green at generation time", "source": "IRC §408(d)(8) (QCD exclusion, age 70½, denial-of-deduction, split-interest election; Cornell LII, retrieved 2026-08-15); IRS Notice 2025-67 (\"increased from $108,000 to $111,000\" / \"$54,000 to $55,000\", retrieved 2026-08-15); IRS Pub 590-B (\"A qualified charitable distribution will count towards your required minimum distribution\"); IRC §170(p) and §170(b)(1)(I) as enacted by P.L. 119-21 §§70424/70426 (2026 charitable-deduction law); 42 U.S.C. §1395r(i)(4) (IRMAA MAGI = AGI + tax-exempt interest); 2026 brackets, deductions, IRMAA tiers and the Uniform Lifetime Table from QuantCalc's shared calc modules", "law_basis": "Current enacted 2026 law throughout: the §408(d)(8) exclusion at the inflation-indexed $111,000/person cap (SECURE 2.0 §307; Notice 2025-67); the §170(b)(1)(I) 0.5% floor and §170(p) $1,000/$2,000 non-itemizer deduction, both first effective for taxable years beginning after 2025-12-31; the OBBBA senior deduction (2025–2028). The §68 35% itemized-deduction cap binds only in the 37% bracket, which no scenario in this grid reaches (gate-enforced). Single-year view; charitable carryforwards out of scope.", "generated_at": "2026-08-15T05:47:48.110Z", "row_count": 792, "grid": { "filings": [ "single", "mfj" ], "ages": [ 73, 75, 80 ], "ira_balances": [ 500000, 1000000, 2000000 ], "ss_levels": { "single": [ 24000, 40000 ], "mfj": [ 40000, 60000 ] }, "gifts": { "sweep_from": 0, "sweep_to": 50000, "step": 2500, "plus_cap": 111000 }, "income_model": "ordinary income = the Uniform-Lifetime-Table RMD on the IRA balance (rmd.js divisor) + Social Security; no pension, no capital gains, no tax-exempt interest", "strategies": { "qcd": "gift given directly from the IRA under §408(d)(8): excluded from gross income up to the cap, counts toward the RMD; taxable IRA income = max(RMD − gift, 0)", "cash_std": "RMD taken in full; cash gift relieved only by the §170(p) non-itemizer deduction (min(gift, $1,000/$2,000))", "cash_best": "RMD taken in full; the better of the standard route and itemizing, where itemized charitable = max(0, min(gift, 60% of AGI) − 0.5% of AGI) plus the senior deduction (kept by itemizers); the §63(f) aged addition and §170(p) are standard-route-only" }, "saved_per_1k": "per $1,000 given: (baseline tax+IRMAA − strategy tax+IRMAA) ÷ gift × 1,000" }, "fields": [ "filing", "age", "ira_balance", "rmd_divisor", "rmd", "ss_benefit", "gift", "base_ss_taxable", "base_agi", "base_deduction", "base_tax", "base_irmaa_per_person", "qcd_ss_taxable", "qcd_agi", "qcd_deduction", "qcd_tax", "qcd_irmaa_per_person", "qcd_saved_per_1k", "cash_std_deduction", "cash_std_tax", "cash_std_irmaa_per_person", "cash_std_saved_per_1k", "cash_itemized_deductible_charitable", "cash_best_itemizes", "cash_best_deduction", "cash_best_tax", "cash_best_irmaa_per_person", "cash_best_saved_per_1k", "qcd_vs_cash_std", "qcd_vs_cash_best", "ss_taxable_delta", "irmaa_delta_per_person" ], "rows": [ { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 0, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2933.96, "qcd_agi": 21801.89, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 2500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1683.96, "qcd_agi": 18051.89, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 2390.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 1250, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 5000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 433.96, "qcd_agi": 14301.89, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 4890.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2500, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 7500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 11367.92, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 7390.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 10000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 8867.92, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 9890.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 12500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 6367.92, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12390.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 15000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 3867.92, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 17500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 1367.92, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 20000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 22500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 25000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 27500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 30000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 32500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 35000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 37500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 40000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 42500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 45000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 47500, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 50000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 24000, "gift": 111000, "base_ss_taxable": 2933.96, "base_agi": 21801.89, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12972.12, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2933.96, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 8637.74, "qcd_agi": 27505.66, "qcd_deduction": 24150, "qcd_tax": 335.57, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 335.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 335.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 6512.74, "qcd_agi": 22880.66, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 134.23, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 40, "cash_itemized_deductible_charitable": 2362.47, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 40, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4433.96, "qcd_agi": 18301.89, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 67.11, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 20, "cash_itemized_deductible_charitable": 4862.47, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 4203.77, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3183.96, "qcd_agi": 14551.89, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 44.74, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.33, "cash_itemized_deductible_charitable": 7362.47, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.33, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 5453.77, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1933.96, "qcd_agi": 10801.89, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 33.56, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10, "cash_itemized_deductible_charitable": 9862.47, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 6703.77, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 683.96, "qcd_agi": 7051.89, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 26.85, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 12362.47, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 7953.77, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 3867.92, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 22.37, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.67, "cash_itemized_deductible_charitable": 14862.47, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.67, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 1367.92, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 19.18, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.71, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.71, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 16.78, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 14.91, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.44, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.44, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 13.42, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 12.2, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.64, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 3.64, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 11.19, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.33, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 3.33, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 10.33, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.08, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 3.08, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 9.59, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.86, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.86, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 8.95, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.67, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.67, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 8.39, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.5, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.5, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 7.9, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.35, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.35, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 7.46, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.22, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.22, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 7.06, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.11, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.11, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 6.71, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 8637.74, "base_agi": 27505.66, "base_deduction": 24150, "base_tax": 335.57, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 3.02, "cash_std_deduction": 25150, "cash_std_tax": 235.57, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0.9, "cash_itemized_deductible_charitable": 16365.87, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 235.57, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0.9, "qcd_vs_cash_std": 235.57, "qcd_vs_cash_best": 235.57, "ss_taxable_delta": 8637.74, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 0, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 17875.47, "qcd_agi": 55611.32, "qcd_deduction": 24150, "qcd_tax": 3527.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 3527.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 3527.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 2500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15750.47, "qcd_agi": 50986.32, "qcd_deduction": 24150, "qcd_tax": 2972.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 2221.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 3407.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 435, "qcd_vs_cash_best": 435, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 5000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13625.47, "qcd_agi": 46361.32, "qcd_deduction": 24150, "qcd_tax": 2417.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 4721.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 3407.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 990, "qcd_vs_cash_best": 990, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 7500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11500.47, "qcd_agi": 41736.32, "qcd_deduction": 24150, "qcd_tax": 1862.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 7221.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 3407.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1545, "qcd_vs_cash_best": 1545, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 10000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9375.47, "qcd_agi": 37111.32, "qcd_deduction": 24150, "qcd_tax": 1307.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 9721.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 3407.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 2100, "qcd_vs_cash_best": 2100, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 12500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7250.47, "qcd_agi": 32486.32, "qcd_deduction": 24150, "qcd_tax": 833.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 215.5, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 12221.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 3407.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 2573.73, "qcd_vs_cash_best": 2573.73, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 15000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5125.47, "qcd_agi": 27861.32, "qcd_deduction": 24150, "qcd_tax": 371.13, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 210.42, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 14721.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 3407.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 3036.23, "qcd_vs_cash_best": 3036.23, "ss_taxable_delta": 12750, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 17500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3617.92, "qcd_agi": 23853.77, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 201.56, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 17221.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 3407.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 3407.36, "ss_taxable_delta": 14257.55, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 20000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2367.92, "qcd_agi": 20103.77, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 176.37, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 19721.94, "cash_best_itemizes": 1, "cash_best_deduction": 25721.94, "cash_best_tax": 3338.73, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.43, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 3338.73, "ss_taxable_delta": 15507.55, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 22500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1117.92, "qcd_agi": 16353.77, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 156.77, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 22221.94, "cash_best_itemizes": 1, "cash_best_deduction": 28221.94, "cash_best_tax": 3038.73, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 21.72, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 3038.73, "ss_taxable_delta": 16757.55, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 25000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 12735.85, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 141.09, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 24721.94, "cash_best_itemizes": 1, "cash_best_deduction": 30721.94, "cash_best_tax": 2738.73, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 31.55, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 2738.73, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 27500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 10235.85, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 128.27, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.36, "cash_itemized_deductible_charitable": 27221.94, "cash_best_itemizes": 1, "cash_best_deduction": 33221.94, "cash_best_tax": 2438.73, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 39.59, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 2438.73, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 30000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 7735.85, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 117.58, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 29721.94, "cash_best_itemizes": 1, "cash_best_deduction": 35721.94, "cash_best_tax": 2138.73, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 46.29, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 2138.73, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 32500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 5235.85, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 108.53, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.69, "cash_itemized_deductible_charitable": 32221.94, "cash_best_itemizes": 1, "cash_best_deduction": 38221.94, "cash_best_tax": 1838.73, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 51.96, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 1838.73, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 35000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2735.85, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 100.78, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.43, "cash_itemized_deductible_charitable": 33088.74, "cash_best_itemizes": 1, "cash_best_deduction": 39088.74, "cash_best_tax": 1734.71, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 51.22, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 1734.71, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 37500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 235.85, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 94.06, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.2, "cash_itemized_deductible_charitable": 33088.74, "cash_best_itemizes": 1, "cash_best_deduction": 39088.74, "cash_best_tax": 1734.71, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 47.8, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 1734.71, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 40000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 88.18, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3, "cash_itemized_deductible_charitable": 33088.74, "cash_best_itemizes": 1, "cash_best_deduction": 39088.74, "cash_best_tax": 1734.71, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 44.82, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 1734.71, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 42500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 83, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.82, "cash_itemized_deductible_charitable": 33088.74, "cash_best_itemizes": 1, "cash_best_deduction": 39088.74, "cash_best_tax": 1734.71, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 42.18, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 1734.71, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 45000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 78.39, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.67, "cash_itemized_deductible_charitable": 33088.74, "cash_best_itemizes": 1, "cash_best_deduction": 39088.74, "cash_best_tax": 1734.71, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 39.84, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 1734.71, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 47500, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 74.26, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.53, "cash_itemized_deductible_charitable": 33088.74, "cash_best_itemizes": 1, "cash_best_deduction": 39088.74, "cash_best_tax": 1734.71, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 37.74, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 1734.71, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 50000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 70.55, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.4, "cash_itemized_deductible_charitable": 33088.74, "cash_best_itemizes": 1, "cash_best_deduction": 39088.74, "cash_best_tax": 1734.71, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 35.85, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 1734.71, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 24000, "gift": 111000, "base_ss_taxable": 17875.47, "base_agi": 55611.32, "base_deduction": 24150, "base_tax": 3527.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 31.78, "cash_std_deduction": 25150, "cash_std_tax": 3407.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.08, "cash_itemized_deductible_charitable": 33088.74, "cash_best_itemizes": 1, "cash_best_deduction": 39088.74, "cash_best_tax": 1734.71, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16.15, "qcd_vs_cash_std": 3407.36, "qcd_vs_cash_best": 1734.71, "ss_taxable_delta": 17875.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 24675.47, "qcd_agi": 62411.32, "qcd_deduction": 24150, "qcd_tax": 4343.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 4343.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 4343.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 22550.47, "qcd_agi": 57786.32, "qcd_deduction": 24150, "qcd_tax": 3788.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 2187.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4223.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 435, "qcd_vs_cash_best": 435, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20425.47, "qcd_agi": 53161.32, "qcd_deduction": 24150, "qcd_tax": 3233.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 4687.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4223.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 990, "qcd_vs_cash_best": 990, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 18300.47, "qcd_agi": 48536.32, "qcd_deduction": 24150, "qcd_tax": 2678.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 7187.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4223.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1545, "qcd_vs_cash_best": 1545, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 16175.47, "qcd_agi": 43911.32, "qcd_deduction": 24150, "qcd_tax": 2123.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 9687.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4223.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 2100, "qcd_vs_cash_best": 2100, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 14050.47, "qcd_agi": 39286.32, "qcd_deduction": 24150, "qcd_tax": 1568.36, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 12187.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4223.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 2655, "qcd_vs_cash_best": 2655, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11925.47, "qcd_agi": 34661.32, "qcd_deduction": 24150, "qcd_tax": 1051.13, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 219.48, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 14687.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4223.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 3172.23, "qcd_vs_cash_best": 3172.23, "ss_taxable_delta": 12750, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9800.47, "qcd_agi": 30036.32, "qcd_deduction": 24150, "qcd_tax": 588.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 214.56, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 17187.94, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4223.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 3634.73, "qcd_vs_cash_best": 3634.73, "ss_taxable_delta": 14875, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7675.47, "qcd_agi": 25411.32, "qcd_deduction": 24150, "qcd_tax": 126.13, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 210.86, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 19687.94, "cash_best_itemizes": 1, "cash_best_deduction": 25687.94, "cash_best_tax": 4158.81, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.23, "qcd_vs_cash_std": 4097.23, "qcd_vs_cash_best": 4032.67, "ss_taxable_delta": 17000, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5550.47, "qcd_agi": 20786.32, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 193.04, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 22187.94, "cash_best_itemizes": 1, "cash_best_deduction": 28187.94, "cash_best_tax": 3858.81, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 21.54, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 3858.81, "ss_taxable_delta": 19125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3867.92, "qcd_agi": 16603.77, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 173.73, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 24687.94, "cash_best_itemizes": 1, "cash_best_deduction": 30687.94, "cash_best_tax": 3558.81, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 31.38, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 3558.81, "ss_taxable_delta": 20807.55, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2617.92, "qcd_agi": 12853.77, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 157.94, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.36, "cash_itemized_deductible_charitable": 27187.94, "cash_best_itemizes": 1, "cash_best_deduction": 33187.94, "cash_best_tax": 3258.81, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 39.44, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 3258.81, "ss_taxable_delta": 22057.55, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1367.92, "qcd_agi": 9103.77, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 144.78, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 29687.94, "cash_best_itemizes": 1, "cash_best_deduction": 35687.94, "cash_best_tax": 2958.81, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 46.15, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2958.81, "ss_taxable_delta": 23307.55, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 117.92, "qcd_agi": 5353.77, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 133.64, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.69, "cash_itemized_deductible_charitable": 32187.94, "cash_best_itemizes": 1, "cash_best_deduction": 38187.94, "cash_best_tax": 2658.81, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 51.83, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2658.81, "ss_taxable_delta": 24557.55, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2735.85, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 124.1, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.43, "cash_itemized_deductible_charitable": 34687.94, "cash_best_itemizes": 1, "cash_best_deduction": 40687.94, "cash_best_tax": 2358.81, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 56.7, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2358.81, "ss_taxable_delta": 24675.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 235.85, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 115.82, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.2, "cash_itemized_deductible_charitable": 37134.74, "cash_best_itemizes": 1, "cash_best_deduction": 43134.74, "cash_best_tax": 2065.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 60.75, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2065.19, "ss_taxable_delta": 24675.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 108.58, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3, "cash_itemized_deductible_charitable": 37134.74, "cash_best_itemizes": 1, "cash_best_deduction": 43134.74, "cash_best_tax": 2065.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 56.95, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2065.19, "ss_taxable_delta": 24675.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 102.2, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.82, "cash_itemized_deductible_charitable": 37134.74, "cash_best_itemizes": 1, "cash_best_deduction": 43134.74, "cash_best_tax": 2065.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 53.6, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2065.19, "ss_taxable_delta": 24675.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 96.52, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.67, "cash_itemized_deductible_charitable": 37134.74, "cash_best_itemizes": 1, "cash_best_deduction": 43134.74, "cash_best_tax": 2065.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 50.63, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2065.19, "ss_taxable_delta": 24675.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 91.44, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.53, "cash_itemized_deductible_charitable": 37134.74, "cash_best_itemizes": 1, "cash_best_deduction": 43134.74, "cash_best_tax": 2065.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 47.96, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2065.19, "ss_taxable_delta": 24675.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 86.87, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.4, "cash_itemized_deductible_charitable": 37134.74, "cash_best_itemizes": 1, "cash_best_deduction": 43134.74, "cash_best_tax": 2065.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 45.56, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2065.19, "ss_taxable_delta": 24675.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 24675.47, "base_agi": 62411.32, "base_deduction": 24150, "base_tax": 4343.36, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 39.13, "cash_std_deduction": 25150, "cash_std_tax": 4223.36, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.08, "cash_itemized_deductible_charitable": 37134.74, "cash_best_itemizes": 1, "cash_best_deduction": 43134.74, "cash_best_tax": 2065.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20.52, "qcd_vs_cash_std": 4223.36, "qcd_vs_cash_best": 2065.19, "ss_taxable_delta": 24675.47, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 0, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 95871.7, "qcd_deduction": 22897.7, "qcd_tax": 10766.28, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 22897.7, "cash_std_tax": 10766.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 22897.7, "cash_best_tax": 10766.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 2500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 93371.7, "qcd_deduction": 23047.7, "qcd_tax": 10183.28, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 88, "cash_itemized_deductible_charitable": 2020.64, "cash_best_itemizes": 0, "cash_best_deduction": 23897.7, "cash_best_tax": 10546.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 88, "qcd_vs_cash_std": 363, "qcd_vs_cash_best": 363, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 5000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 90871.7, "qcd_deduction": 23197.7, "qcd_tax": 9600.28, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 44, "cash_itemized_deductible_charitable": 4520.64, "cash_best_itemizes": 0, "cash_best_deduction": 23897.7, "cash_best_tax": 10546.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 44, "qcd_vs_cash_std": 946, "qcd_vs_cash_best": 946, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 7500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 88371.7, "qcd_deduction": 23347.7, "qcd_tax": 9017.28, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 29.33, "cash_itemized_deductible_charitable": 7020.64, "cash_best_itemizes": 0, "cash_best_deduction": 23897.7, "cash_best_tax": 10546.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 29.33, "qcd_vs_cash_std": 1529, "qcd_vs_cash_best": 1529, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 10000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 85871.7, "qcd_deduction": 23497.7, "qcd_tax": 8434.28, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 22, "cash_itemized_deductible_charitable": 9520.64, "cash_best_itemizes": 0, "cash_best_deduction": 23897.7, "cash_best_tax": 10546.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 22, "qcd_vs_cash_std": 2112, "qcd_vs_cash_best": 2112, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 12500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 83371.7, "qcd_deduction": 23647.7, "qcd_tax": 7851.28, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 17.6, "cash_itemized_deductible_charitable": 12020.64, "cash_best_itemizes": 0, "cash_best_deduction": 23897.7, "cash_best_tax": 10546.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 17.6, "qcd_vs_cash_std": 2695, "qcd_vs_cash_best": 2695, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 15000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 80871.7, "qcd_deduction": 23797.7, "qcd_tax": 7268.28, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 14.67, "cash_itemized_deductible_charitable": 14520.64, "cash_best_itemizes": 0, "cash_best_deduction": 23897.7, "cash_best_tax": 10546.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 14.67, "qcd_vs_cash_std": 3278, "qcd_vs_cash_best": 3278, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 17500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 78371.7, "qcd_deduction": 23947.7, "qcd_tax": 6685.28, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12.57, "cash_itemized_deductible_charitable": 17020.64, "cash_best_itemizes": 0, "cash_best_deduction": 23897.7, "cash_best_tax": 10546.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12.57, "qcd_vs_cash_std": 3861, "qcd_vs_cash_best": 3861, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 20000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 75871.7, "qcd_deduction": 24097.7, "qcd_tax": 6102.28, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 11, "cash_itemized_deductible_charitable": 19520.64, "cash_best_itemizes": 1, "cash_best_deduction": 24268.34, "cash_best_tax": 10464.74, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 15.08, "qcd_vs_cash_std": 4444, "qcd_vs_cash_best": 4362.46, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 22500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 73371.7, "qcd_deduction": 24150, "qcd_tax": 5658.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 227.01, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.78, "cash_itemized_deductible_charitable": 22020.64, "cash_best_itemizes": 1, "cash_best_deduction": 26768.34, "cash_best_tax": 9914.74, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 37.85, "qcd_vs_cash_std": 4887.68, "qcd_vs_cash_best": 4256.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 25000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 70871.7, "qcd_deduction": 24150, "qcd_tax": 5358.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 216.31, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.8, "cash_itemized_deductible_charitable": 24520.64, "cash_best_itemizes": 1, "cash_best_deduction": 29268.34, "cash_best_tax": 9364.74, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 56.06, "qcd_vs_cash_std": 5187.68, "qcd_vs_cash_best": 4006.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 27500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 68371.7, "qcd_deduction": 24150, "qcd_tax": 5058.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 207.55, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 27020.64, "cash_best_itemizes": 1, "cash_best_deduction": 31768.34, "cash_best_tax": 8814.74, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 70.97, "qcd_vs_cash_std": 5487.68, "qcd_vs_cash_best": 3756.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 30000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 65871.7, "qcd_deduction": 24150, "qcd_tax": 4758.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 200.26, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.33, "cash_itemized_deductible_charitable": 29520.64, "cash_best_itemizes": 1, "cash_best_deduction": 34268.34, "cash_best_tax": 8264.74, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 83.38, "qcd_vs_cash_std": 5787.68, "qcd_vs_cash_best": 3506.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 32500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 63371.7, "qcd_deduction": 24150, "qcd_tax": 4458.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 194.08, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.77, "cash_itemized_deductible_charitable": 32020.64, "cash_best_itemizes": 1, "cash_best_deduction": 36768.34, "cash_best_tax": 7714.74, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 93.89, "qcd_vs_cash_std": 6087.68, "qcd_vs_cash_best": 3256.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 35000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20200.94, "qcd_agi": 60672.64, "qcd_deduction": 24150, "qcd_tax": 4134.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 189.47, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.29, "cash_itemized_deductible_charitable": 34520.64, "cash_best_itemizes": 1, "cash_best_deduction": 39268.34, "cash_best_tax": 7164.74, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 102.9, "qcd_vs_cash_std": 6411.56, "qcd_vs_cash_best": 3030.02, "ss_taxable_delta": 199.06, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 37500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 18075.94, "qcd_agi": 56047.64, "qcd_deduction": 24150, "qcd_tax": 3579.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 191.64, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.87, "cash_itemized_deductible_charitable": 37020.64, "cash_best_itemizes": 1, "cash_best_deduction": 41768.34, "cash_best_tax": 6614.74, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 110.71, "qcd_vs_cash_std": 6966.56, "qcd_vs_cash_best": 3035.02, "ss_taxable_delta": 2324.06, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 40000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15950.94, "qcd_agi": 51422.64, "qcd_deduction": 24150, "qcd_tax": 3024.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 193.54, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.5, "cash_itemized_deductible_charitable": 39520.64, "cash_best_itemizes": 1, "cash_best_deduction": 44268.34, "cash_best_tax": 6064.74, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 117.54, "qcd_vs_cash_std": 7521.56, "qcd_vs_cash_best": 3040.02, "ss_taxable_delta": 4449.06, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 42500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13825.94, "qcd_agi": 46797.64, "qcd_deduction": 24150, "qcd_tax": 2469.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 195.21, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.18, "cash_itemized_deductible_charitable": 42020.64, "cash_best_itemizes": 1, "cash_best_deduction": 46768.34, "cash_best_tax": 5644.4, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 120.51, "qcd_vs_cash_std": 8076.56, "qcd_vs_cash_best": 3174.69, "ss_taxable_delta": 6574.06, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 45000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11700.94, "qcd_agi": 42172.64, "qcd_deduction": 24150, "qcd_tax": 1914.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 196.7, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.89, "cash_itemized_deductible_charitable": 44520.64, "cash_best_itemizes": 1, "cash_best_deduction": 49268.34, "cash_best_tax": 5344.4, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 120.49, "qcd_vs_cash_std": 8631.56, "qcd_vs_cash_best": 3429.69, "ss_taxable_delta": 8699.06, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 47500, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9575.94, "qcd_agi": 37547.64, "qcd_deduction": 24150, "qcd_tax": 1359.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 198.03, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.63, "cash_itemized_deductible_charitable": 47020.64, "cash_best_itemizes": 1, "cash_best_deduction": 51768.34, "cash_best_tax": 5044.4, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 120.46, "qcd_vs_cash_std": 9186.56, "qcd_vs_cash_best": 3684.69, "ss_taxable_delta": 10824.06, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 50000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7450.94, "qcd_agi": 32922.64, "qcd_deduction": 24150, "qcd_tax": 877.26, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 197.78, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.4, "cash_itemized_deductible_charitable": 49520.64, "cash_best_itemizes": 1, "cash_best_deduction": 54268.34, "cash_best_tax": 4744.4, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 120.44, "qcd_vs_cash_std": 9669.02, "qcd_vs_cash_best": 3867.14, "ss_taxable_delta": 12949.06, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 24000, "gift": 111000, "base_ss_taxable": 20400, "base_agi": 95871.7, "base_deduction": 22897.7, "base_tax": 10766.28, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 96.99, "cash_std_deduction": 23897.7, "cash_std_tax": 10546.28, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.98, "cash_itemized_deductible_charitable": 57043.66, "cash_best_itemizes": 1, "cash_best_deduction": 61791.36, "cash_best_tax": 3841.64, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 62.38, "qcd_vs_cash_std": 10546.28, "qcd_vs_cash_best": 3841.64, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 109471.7, "qcd_deduction": 22081.7, "qcd_tax": 13937.8, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": null, "cash_std_deduction": 22081.7, "cash_std_tax": 13937.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 22081.7, "cash_best_tax": 13937.8, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 106971.7, "qcd_deduction": 22231.7, "qcd_tax": 13354.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 692.56, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 88, "cash_itemized_deductible_charitable": 1952.64, "cash_best_itemizes": 0, "cash_best_deduction": 23081.7, "cash_best_tax": 13717.8, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 88, "qcd_vs_cash_std": 363, "qcd_vs_cash_best": 363, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 104471.7, "qcd_deduction": 22381.7, "qcd_tax": 12771.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 462.88, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 44, "cash_itemized_deductible_charitable": 4452.64, "cash_best_itemizes": 0, "cash_best_deduction": 23081.7, "cash_best_tax": 13717.8, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 44, "qcd_vs_cash_std": 946, "qcd_vs_cash_best": 946, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 101971.7, "qcd_deduction": 22531.7, "qcd_tax": 12188.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 386.32, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 29.33, "cash_itemized_deductible_charitable": 6952.64, "cash_best_itemizes": 0, "cash_best_deduction": 23081.7, "cash_best_tax": 13717.8, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 29.33, "qcd_vs_cash_std": 1529, "qcd_vs_cash_best": 1529, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 99471.7, "qcd_deduction": 22681.7, "qcd_tax": 11605.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 348.04, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 22, "cash_itemized_deductible_charitable": 9452.64, "cash_best_itemizes": 0, "cash_best_deduction": 23081.7, "cash_best_tax": 13717.8, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 22, "qcd_vs_cash_std": 2112, "qcd_vs_cash_best": 2112, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 96971.7, "qcd_deduction": 22831.7, "qcd_tax": 11022.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 325.07, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 17.6, "cash_itemized_deductible_charitable": 11952.64, "cash_best_itemizes": 0, "cash_best_deduction": 23081.7, "cash_best_tax": 13717.8, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 17.6, "qcd_vs_cash_std": 2695, "qcd_vs_cash_best": 2695, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 94471.7, "qcd_deduction": 22981.7, "qcd_tax": 10439.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 309.76, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 14.67, "cash_itemized_deductible_charitable": 14452.64, "cash_best_itemizes": 0, "cash_best_deduction": 23081.7, "cash_best_tax": 13717.8, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 14.67, "qcd_vs_cash_std": 3278, "qcd_vs_cash_best": 3278, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 91971.7, "qcd_deduction": 23131.7, "qcd_tax": 9856.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 298.82, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 12.57, "cash_itemized_deductible_charitable": 16952.64, "cash_best_itemizes": 0, "cash_best_deduction": 23081.7, "cash_best_tax": 13717.8, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 12.57, "qcd_vs_cash_std": 3861, "qcd_vs_cash_best": 3861, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 89471.7, "qcd_deduction": 23281.7, "qcd_tax": 9273.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 290.62, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 11, "cash_itemized_deductible_charitable": 19452.64, "cash_best_itemizes": 1, "cash_best_deduction": 23384.34, "cash_best_tax": 13651.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 14.33, "qcd_vs_cash_std": 4444, "qcd_vs_cash_best": 4377.42, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 86971.7, "qcd_deduction": 23431.7, "qcd_tax": 8690.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 284.24, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 9.78, "cash_itemized_deductible_charitable": 21952.64, "cash_best_itemizes": 1, "cash_best_deduction": 25884.34, "cash_best_tax": 13101.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 37.18, "qcd_vs_cash_std": 5027, "qcd_vs_cash_best": 4410.42, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 84471.7, "qcd_deduction": 23581.7, "qcd_tax": 8107.8, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 279.14, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 8.8, "cash_itemized_deductible_charitable": 24452.64, "cash_best_itemizes": 1, "cash_best_deduction": 28384.34, "cash_best_tax": 12551.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 55.46, "qcd_vs_cash_std": 5610, "qcd_vs_cash_best": 4443.42, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 33375.94, "qcd_agi": 81347.64, "qcd_deduction": 23769.14, "qcd_tax": 7379.27, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 280.25, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 26952.64, "cash_best_itemizes": 1, "cash_best_deduction": 30884.34, "cash_best_tax": 12001.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 70.42, "qcd_vs_cash_std": 6338.53, "qcd_vs_cash_best": 4621.95, "ss_taxable_delta": 624.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 31250.94, "qcd_agi": 76722.64, "qcd_deduction": 24046.64, "qcd_tax": 6300.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 292.85, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 7.33, "cash_itemized_deductible_charitable": 29452.64, "cash_best_itemizes": 1, "cash_best_deduction": 33384.34, "cash_best_tax": 11451.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 82.89, "qcd_vs_cash_std": 7417.08, "qcd_vs_cash_best": 5150.5, "ss_taxable_delta": 2749.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 29125.94, "qcd_agi": 72097.64, "qcd_deduction": 24150, "qcd_tax": 5505.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 294.78, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 6.77, "cash_itemized_deductible_charitable": 31952.64, "cash_best_itemizes": 1, "cash_best_deduction": 35884.34, "cash_best_tax": 10901.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 93.43, "qcd_vs_cash_std": 8212.08, "qcd_vs_cash_best": 5395.5, "ss_taxable_delta": 4874.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 27000.94, "qcd_agi": 67472.64, "qcd_deduction": 24150, "qcd_tax": 4950.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 289.59, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 6.29, "cash_itemized_deductible_charitable": 34452.64, "cash_best_itemizes": 1, "cash_best_deduction": 38384.34, "cash_best_tax": 10351.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 102.47, "qcd_vs_cash_std": 8767.08, "qcd_vs_cash_best": 5400.5, "ss_taxable_delta": 6999.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 24875.94, "qcd_agi": 62847.64, "qcd_deduction": 24150, "qcd_tax": 4395.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 285.08, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.87, "cash_itemized_deductible_charitable": 36952.64, "cash_best_itemizes": 1, "cash_best_deduction": 40884.34, "cash_best_tax": 9801.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 110.31, "qcd_vs_cash_std": 9322.08, "qcd_vs_cash_best": 5405.5, "ss_taxable_delta": 9124.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 22750.94, "qcd_agi": 58222.64, "qcd_deduction": 24150, "qcd_tax": 3840.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 281.14, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.5, "cash_itemized_deductible_charitable": 39452.64, "cash_best_itemizes": 1, "cash_best_deduction": 43384.34, "cash_best_tax": 9251.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 117.16, "qcd_vs_cash_std": 9877.08, "qcd_vs_cash_best": 5410.5, "ss_taxable_delta": 11249.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20625.94, "qcd_agi": 53597.64, "qcd_deduction": 24150, "qcd_tax": 3285.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 277.66, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.18, "cash_itemized_deductible_charitable": 41952.64, "cash_best_itemizes": 1, "cash_best_deduction": 45884.34, "cash_best_tax": 8701.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 123.21, "qcd_vs_cash_std": 10432.08, "qcd_vs_cash_best": 5415.5, "ss_taxable_delta": 13374.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 18500.94, "qcd_agi": 48972.64, "qcd_deduction": 24150, "qcd_tax": 2730.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 274.57, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.89, "cash_itemized_deductible_charitable": 44452.64, "cash_best_itemizes": 1, "cash_best_deduction": 48384.34, "cash_best_tax": 8151.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 128.59, "qcd_vs_cash_std": 10987.08, "qcd_vs_cash_best": 5420.5, "ss_taxable_delta": 15499.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 16375.94, "qcd_agi": 44347.64, "qcd_deduction": 24150, "qcd_tax": 2175.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 271.8, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.63, "cash_itemized_deductible_charitable": 46952.64, "cash_best_itemizes": 1, "cash_best_deduction": 50884.34, "cash_best_tax": 7601.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 133.4, "qcd_vs_cash_std": 11542.08, "qcd_vs_cash_best": 5425.5, "ss_taxable_delta": 17624.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 14250.94, "qcd_agi": 39722.64, "qcd_deduction": 24150, "qcd_tax": 1620.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 269.31, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.4, "cash_itemized_deductible_charitable": 49452.64, "cash_best_itemizes": 1, "cash_best_deduction": 53384.34, "cash_best_tax": 7051.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 137.73, "qcd_vs_cash_std": 12097.08, "qcd_vs_cash_best": 5430.5, "ss_taxable_delta": 19749.06, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 22081.7, "base_tax": 13937.8, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 135.91, "cash_std_deduction": 23081.7, "cash_std_tax": 13717.8, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 1.98, "cash_itemized_deductible_charitable": 65135.66, "cash_best_itemizes": 1, "cash_best_deduction": 69067.36, "cash_best_tax": 4600.52, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 84.12, "qcd_vs_cash_std": 13717.8, "qcd_vs_cash_best": 4600.52, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 0, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3662.6, "qcd_agi": 23987.8, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 2500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2412.6, "qcd_agi": 20237.8, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 2380.06, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 1250, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 5000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1162.6, "qcd_agi": 16487.8, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 4880.06, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2500, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 7500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 12825.2, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 7380.06, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 10000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 10325.2, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 9880.06, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 12500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 7825.2, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12380.06, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 15000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 5325.2, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 17500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2825.2, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 20000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 325.2, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 22500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 25000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 27500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 30000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 32500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 35000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 37500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 40000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 42500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 45000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 47500, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 50000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 24000, "gift": 111000, "base_ss_taxable": 3662.6, "base_agi": 23987.8, "base_deduction": 24150, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 25150, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14272.74, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3662.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9876.42, "qcd_agi": 30201.63, "qcd_deduction": 24150, "qcd_tax": 605.16, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 605.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 605.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7751.42, "qcd_agi": 25576.63, "qcd_deduction": 24150, "qcd_tax": 142.66, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 40, "cash_itemized_deductible_charitable": 2348.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 40, "qcd_vs_cash_std": 362.5, "qcd_vs_cash_best": 362.5, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5626.42, "qcd_agi": 20951.63, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 121.03, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 20, "cash_itemized_deductible_charitable": 4848.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3912.6, "qcd_agi": 16737.8, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 80.69, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.33, "cash_itemized_deductible_charitable": 7348.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.33, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 5963.82, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2662.6, "qcd_agi": 12987.8, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 60.52, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10, "cash_itemized_deductible_charitable": 9848.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 7213.82, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1412.6, "qcd_agi": 9237.8, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 48.41, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 12348.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 8463.82, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 162.6, "qcd_agi": 5487.8, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 40.34, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.67, "cash_itemized_deductible_charitable": 14848.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.67, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9713.82, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2825.2, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 34.58, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.71, "cash_itemized_deductible_charitable": 17348.99, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.71, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 325.2, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 30.26, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 26.9, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.44, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.44, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 24.21, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 22.01, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.64, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 3.64, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 20.17, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.33, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 3.33, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 18.62, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.08, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 3.08, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 17.29, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.86, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.86, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 16.14, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.67, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.67, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 15.13, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.5, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.5, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 14.24, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.35, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.35, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 13.45, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.22, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.22, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 12.74, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.11, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.11, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 12.1, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 9876.42, "base_agi": 30201.63, "base_deduction": 24150, "base_tax": 605.16, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 5.45, "cash_std_deduction": 25150, "cash_std_tax": 505.16, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0.9, "cash_itemized_deductible_charitable": 17969.97, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 505.16, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0.9, "qcd_vs_cash_std": 505.16, "qcd_vs_cash_best": 505.16, "ss_taxable_delta": 9876.42, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 0, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20352.85, "qcd_agi": 61003.25, "qcd_deduction": 24150, "qcd_tax": 4174.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 4174.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 4174.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 2500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 18227.85, "qcd_agi": 56378.25, "qcd_deduction": 24150, "qcd_tax": 3619.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 2194.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4054.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 435, "qcd_vs_cash_best": 435, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 5000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 16102.85, "qcd_agi": 51753.25, "qcd_deduction": 24150, "qcd_tax": 3064.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 4694.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4054.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 990, "qcd_vs_cash_best": 990, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 7500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13977.85, "qcd_agi": 47128.25, "qcd_deduction": 24150, "qcd_tax": 2509.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 7194.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4054.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1545, "qcd_vs_cash_best": 1545, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 10000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11852.85, "qcd_agi": 42503.25, "qcd_deduction": 24150, "qcd_tax": 1954.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 9694.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4054.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 2100, "qcd_vs_cash_best": 2100, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 12500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9727.85, "qcd_agi": 37878.25, "qcd_deduction": 24150, "qcd_tax": 1399.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 12194.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4054.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 2655, "qcd_vs_cash_best": 2655, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 15000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7602.85, "qcd_agi": 33253.25, "qcd_deduction": 24150, "qcd_tax": 910.33, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 217.6, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 14694.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4054.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 3144.07, "qcd_vs_cash_best": 3144.07, "ss_taxable_delta": 12750, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 17500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5477.85, "qcd_agi": 28628.25, "qcd_deduction": 24150, "qcd_tax": 447.83, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 212.95, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 17194.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4054.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 3606.57, "qcd_vs_cash_best": 3606.57, "ss_taxable_delta": 14875, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 20000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3825.2, "qcd_agi": 24475.61, "qcd_deduction": 24150, "qcd_tax": 32.56, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 207.09, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 19694.98, "cash_best_itemizes": 1, "cash_best_deduction": 25694.98, "cash_best_tax": 3988.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.27, "qcd_vs_cash_std": 4021.83, "qcd_vs_cash_best": 3956.43, "ss_taxable_delta": 16527.64, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 22500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2575.2, "qcd_agi": 20725.61, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185.53, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 22194.98, "cash_best_itemizes": 1, "cash_best_deduction": 28194.98, "cash_best_tax": 3688.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 21.57, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 3688.99, "ss_taxable_delta": 17777.64, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 25000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1325.2, "qcd_agi": 16975.61, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 166.98, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 24694.98, "cash_best_itemizes": 1, "cash_best_deduction": 30694.98, "cash_best_tax": 3388.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 31.42, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 3388.99, "ss_taxable_delta": 19027.64, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 27500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 75.2, "qcd_agi": 13225.61, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 151.8, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.36, "cash_itemized_deductible_charitable": 27194.98, "cash_best_itemizes": 1, "cash_best_deduction": 33194.98, "cash_best_tax": 3088.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 39.47, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 3088.99, "ss_taxable_delta": 20277.64, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 30000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 10650.41, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 139.15, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 29694.98, "cash_best_itemizes": 1, "cash_best_deduction": 35694.98, "cash_best_tax": 2788.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 46.18, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 2788.99, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 32500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 8150.41, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 128.44, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.69, "cash_itemized_deductible_charitable": 32194.98, "cash_best_itemizes": 1, "cash_best_deduction": 38194.98, "cash_best_tax": 2488.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 51.86, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 2488.99, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 35000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 5650.41, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 119.27, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.43, "cash_itemized_deductible_charitable": 34694.98, "cash_best_itemizes": 1, "cash_best_deduction": 40694.98, "cash_best_tax": 2188.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 56.73, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 2188.99, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 37500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 3150.41, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 111.32, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.2, "cash_itemized_deductible_charitable": 36296.93, "cash_best_itemizes": 1, "cash_best_deduction": 42296.93, "cash_best_tax": 1996.76, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 58.07, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 1996.76, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 40000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 650.41, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 104.36, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3, "cash_itemized_deductible_charitable": 36296.93, "cash_best_itemizes": 1, "cash_best_deduction": 42296.93, "cash_best_tax": 1996.76, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 54.44, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 1996.76, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 42500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 98.22, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.82, "cash_itemized_deductible_charitable": 36296.93, "cash_best_itemizes": 1, "cash_best_deduction": 42296.93, "cash_best_tax": 1996.76, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 51.24, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 1996.76, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 45000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 92.76, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.67, "cash_itemized_deductible_charitable": 36296.93, "cash_best_itemizes": 1, "cash_best_deduction": 42296.93, "cash_best_tax": 1996.76, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48.39, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 1996.76, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 47500, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 87.88, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.53, "cash_itemized_deductible_charitable": 36296.93, "cash_best_itemizes": 1, "cash_best_deduction": 42296.93, "cash_best_tax": 1996.76, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 45.84, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 1996.76, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 50000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 83.49, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.4, "cash_itemized_deductible_charitable": 36296.93, "cash_best_itemizes": 1, "cash_best_deduction": 42296.93, "cash_best_tax": 1996.76, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 43.55, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 1996.76, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 24000, "gift": 111000, "base_ss_taxable": 20352.85, "base_agi": 61003.25, "base_deduction": 24150, "base_tax": 4174.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 37.61, "cash_std_deduction": 25150, "cash_std_tax": 4054.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.08, "cash_itemized_deductible_charitable": 36296.93, "cash_best_itemizes": 1, "cash_best_deduction": 42296.93, "cash_best_tax": 1996.76, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 19.62, "qcd_vs_cash_std": 4054.39, "qcd_vs_cash_best": 1996.76, "ss_taxable_delta": 20352.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 27152.85, "qcd_agi": 67803.25, "qcd_deduction": 24150, "qcd_tax": 4990.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 4990.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 4990.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 25027.85, "qcd_agi": 63178.25, "qcd_deduction": 24150, "qcd_tax": 4435.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 2160.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4870.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 435, "qcd_vs_cash_best": 435, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 22902.85, "qcd_agi": 58553.25, "qcd_deduction": 24150, "qcd_tax": 3880.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 4660.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4870.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 990, "qcd_vs_cash_best": 990, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20777.85, "qcd_agi": 53928.25, "qcd_deduction": 24150, "qcd_tax": 3325.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 7160.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4870.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1545, "qcd_vs_cash_best": 1545, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 18652.85, "qcd_agi": 49303.25, "qcd_deduction": 24150, "qcd_tax": 2770.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 9660.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4870.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 2100, "qcd_vs_cash_best": 2100, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 16527.85, "qcd_agi": 44678.25, "qcd_deduction": 24150, "qcd_tax": 2215.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 12160.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4870.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 2655, "qcd_vs_cash_best": 2655, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 14402.85, "qcd_agi": 40053.25, "qcd_deduction": 24150, "qcd_tax": 1660.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 14660.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4870.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 3210, "qcd_vs_cash_best": 3210, "ss_taxable_delta": 12750, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 12277.85, "qcd_agi": 35428.25, "qcd_deduction": 24150, "qcd_tax": 1127.83, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 220.72, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 17160.98, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 4870.39, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 3742.57, "qcd_vs_cash_best": 3742.57, "ss_taxable_delta": 14875, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 10152.85, "qcd_agi": 30803.25, "qcd_deduction": 24150, "qcd_tax": 665.33, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 216.25, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 19660.98, "cash_best_itemizes": 1, "cash_best_deduction": 25660.98, "cash_best_tax": 4809.07, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.07, "qcd_vs_cash_std": 4205.07, "qcd_vs_cash_best": 4143.75, "ss_taxable_delta": 17000, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 8027.85, "qcd_agi": 26178.25, "qcd_deduction": 24150, "qcd_tax": 202.83, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 212.78, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 22160.98, "cash_best_itemizes": 1, "cash_best_deduction": 28160.98, "cash_best_tax": 4509.07, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 21.39, "qcd_vs_cash_std": 4667.57, "qcd_vs_cash_best": 4306.25, "ss_taxable_delta": 19125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5902.85, "qcd_agi": 21553.25, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 199.62, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 24660.98, "cash_best_itemizes": 1, "cash_best_deduction": 30660.98, "cash_best_tax": 4209.07, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 31.25, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 4209.07, "ss_taxable_delta": 21250, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4075.2, "qcd_agi": 17225.61, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 181.47, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.36, "cash_itemized_deductible_charitable": 27160.98, "cash_best_itemizes": 1, "cash_best_deduction": 33160.98, "cash_best_tax": 3909.07, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 39.32, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 3909.07, "ss_taxable_delta": 23077.64, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2825.2, "qcd_agi": 13475.61, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 166.35, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 29660.98, "cash_best_itemizes": 1, "cash_best_deduction": 35660.98, "cash_best_tax": 3609.07, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 46.04, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 3609.07, "ss_taxable_delta": 24327.64, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1575.2, "qcd_agi": 9725.61, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 153.55, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.69, "cash_itemized_deductible_charitable": 32160.98, "cash_best_itemizes": 1, "cash_best_deduction": 38160.98, "cash_best_tax": 3309.07, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 51.73, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 3309.07, "ss_taxable_delta": 25577.64, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 325.2, "qcd_agi": 5975.61, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 142.58, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.43, "cash_itemized_deductible_charitable": 34660.98, "cash_best_itemizes": 1, "cash_best_deduction": 40660.98, "cash_best_tax": 3009.07, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 56.61, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 3009.07, "ss_taxable_delta": 26827.64, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 3150.41, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 133.08, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.2, "cash_itemized_deductible_charitable": 37160.98, "cash_best_itemizes": 1, "cash_best_deduction": 43160.98, "cash_best_tax": 2709.07, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 60.84, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 2709.07, "ss_taxable_delta": 27152.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 650.41, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 124.76, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3, "cash_itemized_deductible_charitable": 39660.98, "cash_best_itemizes": 1, "cash_best_deduction": 45660.98, "cash_best_tax": 2409.07, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 64.53, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 2409.07, "ss_taxable_delta": 27152.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 117.42, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.82, "cash_itemized_deductible_charitable": 40342.93, "cash_best_itemizes": 1, "cash_best_deduction": 46342.93, "cash_best_tax": 2327.24, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 62.66, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 2327.24, "ss_taxable_delta": 27152.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 110.9, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.67, "cash_itemized_deductible_charitable": 40342.93, "cash_best_itemizes": 1, "cash_best_deduction": 46342.93, "cash_best_tax": 2327.24, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 59.18, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 2327.24, "ss_taxable_delta": 27152.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 105.06, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.53, "cash_itemized_deductible_charitable": 40342.93, "cash_best_itemizes": 1, "cash_best_deduction": 46342.93, "cash_best_tax": 2327.24, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 56.07, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 2327.24, "ss_taxable_delta": 27152.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 99.81, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.4, "cash_itemized_deductible_charitable": 40342.93, "cash_best_itemizes": 1, "cash_best_deduction": 46342.93, "cash_best_tax": 2327.24, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 53.26, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 2327.24, "ss_taxable_delta": 27152.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 27152.85, "base_agi": 67803.25, "base_deduction": 24150, "base_tax": 4990.39, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 44.96, "cash_std_deduction": 25150, "cash_std_tax": 4870.39, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.08, "cash_itemized_deductible_charitable": 40342.93, "cash_best_itemizes": 1, "cash_best_deduction": 46342.93, "cash_best_tax": 2327.24, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 23.99, "qcd_vs_cash_std": 4870.39, "qcd_vs_cash_best": 2327.24, "ss_taxable_delta": 27152.85, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 0, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 101700.81, "qcd_deduction": 22547.95, "qcd_tax": 12125.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 22547.95, "cash_std_tax": 12125.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 22547.95, "cash_best_tax": 12125.63, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 2500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 99200.81, "qcd_deduction": 22697.95, "qcd_tax": 11542.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 88, "cash_itemized_deductible_charitable": 1991.5, "cash_best_itemizes": 0, "cash_best_deduction": 23547.95, "cash_best_tax": 11905.63, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 88, "qcd_vs_cash_std": 363, "qcd_vs_cash_best": 363, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 5000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 96700.81, "qcd_deduction": 22847.95, "qcd_tax": 10959.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 44, "cash_itemized_deductible_charitable": 4491.5, "cash_best_itemizes": 0, "cash_best_deduction": 23547.95, "cash_best_tax": 11905.63, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 44, "qcd_vs_cash_std": 946, "qcd_vs_cash_best": 946, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 7500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 94200.81, "qcd_deduction": 22997.95, "qcd_tax": 10376.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 29.33, "cash_itemized_deductible_charitable": 6991.5, "cash_best_itemizes": 0, "cash_best_deduction": 23547.95, "cash_best_tax": 11905.63, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 29.33, "qcd_vs_cash_std": 1529, "qcd_vs_cash_best": 1529, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 10000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 91700.81, "qcd_deduction": 23147.95, "qcd_tax": 9793.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 22, "cash_itemized_deductible_charitable": 9491.5, "cash_best_itemizes": 0, "cash_best_deduction": 23547.95, "cash_best_tax": 11905.63, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 22, "qcd_vs_cash_std": 2112, "qcd_vs_cash_best": 2112, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 12500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 89200.81, "qcd_deduction": 23297.95, "qcd_tax": 9210.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 17.6, "cash_itemized_deductible_charitable": 11991.5, "cash_best_itemizes": 0, "cash_best_deduction": 23547.95, "cash_best_tax": 11905.63, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 17.6, "qcd_vs_cash_std": 2695, "qcd_vs_cash_best": 2695, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 15000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 86700.81, "qcd_deduction": 23447.95, "qcd_tax": 8627.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 14.67, "cash_itemized_deductible_charitable": 14491.5, "cash_best_itemizes": 0, "cash_best_deduction": 23547.95, "cash_best_tax": 11905.63, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 14.67, "qcd_vs_cash_std": 3278, "qcd_vs_cash_best": 3278, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 17500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 84200.81, "qcd_deduction": 23597.95, "qcd_tax": 8044.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12.57, "cash_itemized_deductible_charitable": 16991.5, "cash_best_itemizes": 0, "cash_best_deduction": 23547.95, "cash_best_tax": 11905.63, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12.57, "qcd_vs_cash_std": 3861, "qcd_vs_cash_best": 3861, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 20000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 81700.81, "qcd_deduction": 23747.95, "qcd_tax": 7461.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 11, "cash_itemized_deductible_charitable": 19491.5, "cash_best_itemizes": 1, "cash_best_deduction": 23889.45, "cash_best_tax": 11830.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 14.76, "qcd_vs_cash_std": 4444, "qcd_vs_cash_best": 4368.87, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 22500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 79200.81, "qcd_deduction": 23897.95, "qcd_tax": 6878.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.78, "cash_itemized_deductible_charitable": 21991.5, "cash_best_itemizes": 1, "cash_best_deduction": 26389.45, "cash_best_tax": 11280.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 37.56, "qcd_vs_cash_std": 5027, "qcd_vs_cash_best": 4401.87, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 25000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 76700.81, "qcd_deduction": 24047.95, "qcd_tax": 6295.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.8, "cash_itemized_deductible_charitable": 24491.5, "cash_best_itemizes": 1, "cash_best_deduction": 28889.45, "cash_best_tax": 10730.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 55.81, "qcd_vs_cash_std": 5610, "qcd_vs_cash_best": 4434.87, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 27500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 74200.81, "qcd_deduction": 24150, "qcd_tax": 5758.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 231.55, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 26991.5, "cash_best_itemizes": 1, "cash_best_deduction": 31389.45, "cash_best_tax": 10180.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 70.73, "qcd_vs_cash_std": 6147.53, "qcd_vs_cash_best": 4422.4, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 30000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 71700.81, "qcd_deduction": 24150, "qcd_tax": 5458.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222.25, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.33, "cash_itemized_deductible_charitable": 29491.5, "cash_best_itemizes": 1, "cash_best_deduction": 33889.45, "cash_best_tax": 9630.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 83.17, "qcd_vs_cash_std": 6447.53, "qcd_vs_cash_best": 4172.4, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 32500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 69200.81, "qcd_deduction": 24150, "qcd_tax": 5158.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 214.39, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.77, "cash_itemized_deductible_charitable": 31991.5, "cash_best_itemizes": 1, "cash_best_deduction": 36389.45, "cash_best_tax": 9080.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 93.7, "qcd_vs_cash_std": 6747.53, "qcd_vs_cash_best": 3922.4, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 35000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 66700.81, "qcd_deduction": 24150, "qcd_tax": 4858.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 207.64, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.29, "cash_itemized_deductible_charitable": 34491.5, "cash_best_itemizes": 1, "cash_best_deduction": 38889.45, "cash_best_tax": 8530.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 102.72, "qcd_vs_cash_std": 7047.53, "qcd_vs_cash_best": 3672.4, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 37500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 64200.81, "qcd_deduction": 24150, "qcd_tax": 4558.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 201.8, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.87, "cash_itemized_deductible_charitable": 36991.5, "cash_best_itemizes": 1, "cash_best_deduction": 41389.45, "cash_best_tax": 7980.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 110.54, "qcd_vs_cash_std": 7347.53, "qcd_vs_cash_best": 3422.4, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 40000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 61700.81, "qcd_deduction": 24150, "qcd_tax": 4258.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 196.69, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.5, "cash_itemized_deductible_charitable": 39491.5, "cash_best_itemizes": 1, "cash_best_deduction": 43889.45, "cash_best_tax": 7430.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 117.38, "qcd_vs_cash_std": 7647.53, "qcd_vs_cash_best": 3172.4, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 42500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 18780.69, "qcd_agi": 57581.5, "qcd_deduction": 24150, "qcd_tax": 3763.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 196.75, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.18, "cash_itemized_deductible_charitable": 41991.5, "cash_best_itemizes": 1, "cash_best_deduction": 46389.45, "cash_best_tax": 6880.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 123.41, "qcd_vs_cash_std": 8141.85, "qcd_vs_cash_best": 3116.72, "ss_taxable_delta": 1619.31, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 45000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 16655.69, "qcd_agi": 52956.5, "qcd_deduction": 24150, "qcd_tax": 3208.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 198.15, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.89, "cash_itemized_deductible_charitable": 44491.5, "cash_best_itemizes": 1, "cash_best_deduction": 48889.45, "cash_best_tax": 6330.5, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 128.78, "qcd_vs_cash_std": 8696.85, "qcd_vs_cash_best": 3121.72, "ss_taxable_delta": 3744.31, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 47500, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 14530.69, "qcd_agi": 48331.5, "qcd_deduction": 24150, "qcd_tax": 2653.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 199.41, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.63, "cash_itemized_deductible_charitable": 46991.5, "cash_best_itemizes": 1, "cash_best_deduction": 51389.45, "cash_best_tax": 5789.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 133.4, "qcd_vs_cash_std": 9251.85, "qcd_vs_cash_best": 3135.58, "ss_taxable_delta": 5869.31, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 50000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 12405.69, "qcd_agi": 43706.5, "qcd_deduction": 24150, "qcd_tax": 2098.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 200.54, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.4, "cash_itemized_deductible_charitable": 49491.5, "cash_best_itemizes": 1, "cash_best_deduction": 53889.45, "cash_best_tax": 5489.36, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 132.73, "qcd_vs_cash_std": 9806.85, "qcd_vs_cash_best": 3390.58, "ss_taxable_delta": 7994.31, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 24000, "gift": 111000, "base_ss_taxable": 20400, "base_agi": 101700.81, "base_deduction": 22547.95, "base_tax": 12125.63, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 109.24, "cash_std_deduction": 23547.95, "cash_std_tax": 11905.63, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.98, "cash_itemized_deductible_charitable": 60511.98, "cash_best_itemizes": 1, "cash_best_deduction": 64909.93, "cash_best_tax": 4166.91, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 71.7, "qcd_vs_cash_std": 11905.63, "qcd_vs_cash_best": 4166.91, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 115300.81, "qcd_deduction": 21731.95, "qcd_tax": 15297.15, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": null, "cash_std_deduction": 21731.95, "cash_std_tax": 15297.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 21731.95, "cash_best_tax": 15297.15, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 112800.81, "qcd_deduction": 21881.95, "qcd_tax": 14714.15, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 88, "cash_itemized_deductible_charitable": 1923.5, "cash_best_itemizes": 0, "cash_best_deduction": 22731.95, "cash_best_tax": 15077.15, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 88, "qcd_vs_cash_std": 363, "qcd_vs_cash_best": 363, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 110300.81, "qcd_deduction": 22031.95, "qcd_tax": 14131.15, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 44, "cash_itemized_deductible_charitable": 4423.5, "cash_best_itemizes": 0, "cash_best_deduction": 22731.95, "cash_best_tax": 15077.15, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 44, "qcd_vs_cash_std": 946, "qcd_vs_cash_best": 946, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 107800.81, "qcd_deduction": 22181.95, "qcd_tax": 13548.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 386.32, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 29.33, "cash_itemized_deductible_charitable": 6923.5, "cash_best_itemizes": 0, "cash_best_deduction": 22731.95, "cash_best_tax": 15077.15, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 29.33, "qcd_vs_cash_std": 1529, "qcd_vs_cash_best": 1529, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 105300.81, "qcd_deduction": 22331.95, "qcd_tax": 12965.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 348.04, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 22, "cash_itemized_deductible_charitable": 9423.5, "cash_best_itemizes": 0, "cash_best_deduction": 22731.95, "cash_best_tax": 15077.15, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 22, "qcd_vs_cash_std": 2112, "qcd_vs_cash_best": 2112, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 102800.81, "qcd_deduction": 22481.95, "qcd_tax": 12382.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 325.07, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 17.6, "cash_itemized_deductible_charitable": 11923.5, "cash_best_itemizes": 0, "cash_best_deduction": 22731.95, "cash_best_tax": 15077.15, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 17.6, "qcd_vs_cash_std": 2695, "qcd_vs_cash_best": 2695, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 100300.81, "qcd_deduction": 22631.95, "qcd_tax": 11799.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 309.76, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 14.67, "cash_itemized_deductible_charitable": 14423.5, "cash_best_itemizes": 0, "cash_best_deduction": 22731.95, "cash_best_tax": 15077.15, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 14.67, "qcd_vs_cash_std": 3278, "qcd_vs_cash_best": 3278, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 97800.81, "qcd_deduction": 22781.95, "qcd_tax": 11216.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 298.82, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 12.57, "cash_itemized_deductible_charitable": 16923.5, "cash_best_itemizes": 0, "cash_best_deduction": 22731.95, "cash_best_tax": 15077.15, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 12.57, "qcd_vs_cash_std": 3861, "qcd_vs_cash_best": 3861, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 95300.81, "qcd_deduction": 22931.95, "qcd_tax": 10633.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 290.62, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 11, "cash_itemized_deductible_charitable": 19423.5, "cash_best_itemizes": 1, "cash_best_deduction": 23005.45, "cash_best_tax": 15016.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 14.01, "qcd_vs_cash_std": 4444, "qcd_vs_cash_best": 4383.83, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 92800.81, "qcd_deduction": 23081.95, "qcd_tax": 10050.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 284.24, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 9.78, "cash_itemized_deductible_charitable": 21923.5, "cash_best_itemizes": 1, "cash_best_deduction": 25505.45, "cash_best_tax": 14466.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 36.9, "qcd_vs_cash_std": 5027, "qcd_vs_cash_best": 4416.83, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 90300.81, "qcd_deduction": 23231.95, "qcd_tax": 9467.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 279.14, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 8.8, "cash_itemized_deductible_charitable": 24423.5, "cash_best_itemizes": 1, "cash_best_deduction": 28005.45, "cash_best_tax": 13916.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 55.21, "qcd_vs_cash_std": 5610, "qcd_vs_cash_best": 4449.83, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 87800.81, "qcd_deduction": 23381.95, "qcd_tax": 8884.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 274.96, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 26923.5, "cash_best_itemizes": 1, "cash_best_deduction": 30505.45, "cash_best_tax": 13366.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 70.19, "qcd_vs_cash_std": 6193, "qcd_vs_cash_best": 4482.83, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 85300.81, "qcd_deduction": 23531.95, "qcd_tax": 8301.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 271.48, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 7.33, "cash_itemized_deductible_charitable": 29423.5, "cash_best_itemizes": 1, "cash_best_deduction": 33005.45, "cash_best_tax": 12816.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 82.67, "qcd_vs_cash_std": 6776, "qcd_vs_cash_best": 4515.83, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 82800.81, "qcd_deduction": 23681.95, "qcd_tax": 7718.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 268.54, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 6.77, "cash_itemized_deductible_charitable": 31923.5, "cash_best_itemizes": 1, "cash_best_deduction": 35505.45, "cash_best_tax": 12266.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 93.24, "qcd_vs_cash_std": 7359, "qcd_vs_cash_best": 4548.83, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 31955.69, "qcd_agi": 78256.5, "qcd_deduction": 23954.61, "qcd_tax": 6658.42, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 279.63, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 6.29, "cash_itemized_deductible_charitable": 34423.5, "cash_best_itemizes": 1, "cash_best_deduction": 38005.45, "cash_best_tax": 11716.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 102.29, "qcd_vs_cash_std": 8418.73, "qcd_vs_cash_best": 5058.56, "ss_taxable_delta": 2044.31, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 29830.69, "qcd_agi": 73631.5, "qcd_deduction": 24150, "qcd_tax": 5689.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 286.82, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.87, "cash_itemized_deductible_charitable": 36923.5, "cash_best_itemizes": 1, "cash_best_deduction": 40505.45, "cash_best_tax": 11166.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 110.14, "qcd_vs_cash_std": 9387.37, "qcd_vs_cash_best": 5477.2, "ss_taxable_delta": 4169.31, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 27705.69, "qcd_agi": 69006.5, "qcd_deduction": 24150, "qcd_tax": 5134.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 282.77, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.5, "cash_itemized_deductible_charitable": 39423.5, "cash_best_itemizes": 1, "cash_best_deduction": 43005.45, "cash_best_tax": 10616.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 117, "qcd_vs_cash_std": 9942.37, "qcd_vs_cash_best": 5482.2, "ss_taxable_delta": 6294.31, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 25580.69, "qcd_agi": 64381.5, "qcd_deduction": 24150, "qcd_tax": 4579.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 279.19, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.18, "cash_itemized_deductible_charitable": 41923.5, "cash_best_itemizes": 1, "cash_best_deduction": 45505.45, "cash_best_tax": 10066.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 123.06, "qcd_vs_cash_std": 10497.37, "qcd_vs_cash_best": 5487.2, "ss_taxable_delta": 8419.31, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 23455.69, "qcd_agi": 59756.5, "qcd_deduction": 24150, "qcd_tax": 4024.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 276.02, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.89, "cash_itemized_deductible_charitable": 44423.5, "cash_best_itemizes": 1, "cash_best_deduction": 48005.45, "cash_best_tax": 9516.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 128.45, "qcd_vs_cash_std": 11052.37, "qcd_vs_cash_best": 5492.2, "ss_taxable_delta": 10544.31, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 21330.69, "qcd_agi": 55131.5, "qcd_deduction": 24150, "qcd_tax": 3469.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 273.17, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.63, "cash_itemized_deductible_charitable": 46923.5, "cash_best_itemizes": 1, "cash_best_deduction": 50505.45, "cash_best_tax": 8966.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 133.27, "qcd_vs_cash_std": 11607.37, "qcd_vs_cash_best": 5497.2, "ss_taxable_delta": 12669.31, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 19205.69, "qcd_agi": 50506.5, "qcd_deduction": 24150, "qcd_tax": 2914.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 270.62, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.4, "cash_itemized_deductible_charitable": 49423.5, "cash_best_itemizes": 1, "cash_best_deduction": 53005.45, "cash_best_tax": 8416.98, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 137.6, "qcd_vs_cash_std": 12162.37, "qcd_vs_cash_best": 5502.2, "ss_taxable_delta": 14794.31, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 21731.95, "base_tax": 15297.15, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 148.16, "cash_std_deduction": 22731.95, "cash_std_tax": 15077.15, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 1.98, "cash_itemized_deductible_charitable": 68603.98, "cash_best_itemizes": 1, "cash_best_deduction": 72185.93, "cash_best_tax": 4925.79, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 93.44, "qcd_vs_cash_std": 15077.15, "qcd_vs_cash_best": 4925.79, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 0, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 6839.6, "qcd_agi": 31592.08, "qcd_deduction": 24150, "qcd_tax": 744.21, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 744.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 744.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 2500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4714.6, "qcd_agi": 26967.08, "qcd_deduction": 24150, "qcd_tax": 281.71, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 40, "cash_itemized_deductible_charitable": 2342.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 40, "qcd_vs_cash_std": 362.5, "qcd_vs_cash_best": 362.5, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 5000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3376.24, "qcd_agi": 23128.71, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 148.84, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 20, "cash_itemized_deductible_charitable": 4842.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 3463.37, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 7500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2126.24, "qcd_agi": 19378.71, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 99.23, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.33, "cash_itemized_deductible_charitable": 7342.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.33, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 4713.37, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 10000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 876.24, "qcd_agi": 15628.71, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 74.42, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10, "cash_itemized_deductible_charitable": 9842.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 5963.37, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 12500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 12252.48, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 59.54, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 12342.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 15000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 9752.48, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 49.61, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.67, "cash_itemized_deductible_charitable": 14842.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.67, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 17500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 7252.48, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 42.53, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.71, "cash_itemized_deductible_charitable": 17342.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.71, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 20000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 4752.48, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 37.21, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 22500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2252.48, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 33.08, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.44, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.44, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 25000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 29.77, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 27500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 27.06, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.64, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 3.64, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 30000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 24.81, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.33, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 3.33, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 32500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 22.9, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.08, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 3.08, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 35000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 21.26, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.86, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.86, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 37500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 19.85, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.67, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.67, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 40000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 18.61, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.5, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.5, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 42500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 17.51, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.35, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.35, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 45000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 16.54, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.22, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.22, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 47500, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 15.67, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.11, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.11, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 50000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 14.88, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 24000, "gift": 111000, "base_ss_taxable": 6839.6, "base_agi": 31592.08, "base_deduction": 24150, "base_tax": 744.21, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 6.7, "cash_std_deduction": 25150, "cash_std_tax": 644.21, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0.9, "cash_itemized_deductible_charitable": 18797.29, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 644.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0.9, "qcd_vs_cash_std": 644.21, "qcd_vs_cash_best": 644.21, "ss_taxable_delta": 6839.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13639.6, "qcd_agi": 38392.08, "qcd_deduction": 24150, "qcd_tax": 1461.05, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 1461.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 1461.05, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11514.6, "qcd_agi": 33767.08, "qcd_deduction": 24150, "qcd_tax": 961.71, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 199.74, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 2308.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 1341.05, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 379.34, "qcd_vs_cash_best": 379.34, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9389.6, "qcd_agi": 29142.08, "qcd_deduction": 24150, "qcd_tax": 499.21, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 192.37, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 4808.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 1341.05, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 841.84, "qcd_vs_cash_best": 841.84, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7264.6, "qcd_agi": 24517.08, "qcd_deduction": 24150, "qcd_tax": 36.71, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 189.91, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 7308.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 1341.05, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1304.34, "qcd_vs_cash_best": 1304.34, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5139.6, "qcd_agi": 19892.08, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 146.1, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 9808.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 1341.05, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 1341.05, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3626.24, "qcd_agi": 15878.71, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 116.88, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 12308.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 1341.05, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 1341.05, "ss_taxable_delta": 10013.37, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2376.24, "qcd_agi": 12128.71, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 97.4, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 14808.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 1341.05, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 1341.05, "ss_taxable_delta": 11263.37, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1126.24, "qcd_agi": 8378.71, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 83.49, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 17308.04, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 1341.05, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 1341.05, "ss_taxable_delta": 12513.37, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 4752.48, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 73.05, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 19808.04, "cash_best_itemizes": 1, "cash_best_deduction": 25808.04, "cash_best_tax": 1262.08, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.95, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 1262.08, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2252.48, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 64.94, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 22308.04, "cash_best_itemizes": 1, "cash_best_deduction": 28308.04, "cash_best_tax": 1008.4, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20.12, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 1008.4, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 58.44, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20.25, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 53.13, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.36, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 18.41, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 48.7, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16.87, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 44.96, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.69, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 15.57, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 41.74, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.43, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 14.46, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 38.96, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.2, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.5, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 36.53, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12.65, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 34.38, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.82, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.91, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 32.47, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.67, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.25, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 30.76, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.53, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.66, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 29.22, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.4, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.12, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 13639.6, "base_agi": 38392.08, "base_deduction": 24150, "base_tax": 1461.05, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 13.16, "cash_std_deduction": 25150, "cash_std_tax": 1341.05, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.08, "cash_itemized_deductible_charitable": 22843.29, "cash_best_itemizes": 1, "cash_best_deduction": 28843.29, "cash_best_tax": 954.88, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.56, "qcd_vs_cash_std": 1341.05, "qcd_vs_cash_best": 954.88, "ss_taxable_delta": 13639.6, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 0, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 69904.95, "qcd_deduction": 24150, "qcd_tax": 5242.59, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 24150, "cash_std_tax": 5242.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 24150, "cash_best_tax": 5242.59, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 2500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 67404.95, "qcd_deduction": 24150, "qcd_tax": 4942.59, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 2150.48, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 5122.59, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 180, "qcd_vs_cash_best": 180, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 5000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 64904.95, "qcd_deduction": 24150, "qcd_tax": 4642.59, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 4650.48, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 5122.59, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 480, "qcd_vs_cash_best": 480, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 7500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20400, "qcd_agi": 62404.95, "qcd_deduction": 24150, "qcd_tax": 4342.59, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 7150.48, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 5122.59, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 780, "qcd_vs_cash_best": 780, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 10000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 19379.21, "qcd_agi": 58884.16, "qcd_deduction": 24150, "qcd_tax": 3920.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 132.25, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 9650.48, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 5122.59, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 1202.5, "qcd_vs_cash_best": 1202.5, "ss_taxable_delta": 1020.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 12500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 17254.21, "qcd_agi": 54259.16, "qcd_deduction": 24150, "qcd_tax": 3365.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 150.2, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 12150.48, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 5122.59, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 1757.5, "qcd_vs_cash_best": 1757.5, "ss_taxable_delta": 3145.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 15000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15129.21, "qcd_agi": 49634.16, "qcd_deduction": 24150, "qcd_tax": 2810.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 162.17, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 14650.48, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 5122.59, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 2312.5, "qcd_vs_cash_best": 2312.5, "ss_taxable_delta": 5270.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 17500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13004.21, "qcd_agi": 45009.16, "qcd_deduction": 24150, "qcd_tax": 2255.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 170.71, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 17150.48, "cash_best_itemizes": 0, "cash_best_deduction": 25150, "cash_best_tax": 5122.59, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 2867.5, "qcd_vs_cash_best": 2867.5, "ss_taxable_delta": 7395.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 20000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 10879.21, "qcd_agi": 40384.16, "qcd_deduction": 24150, "qcd_tax": 1700.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 177.12, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 19650.48, "cash_best_itemizes": 1, "cash_best_deduction": 25650.48, "cash_best_tax": 5062.54, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9, "qcd_vs_cash_std": 3422.5, "qcd_vs_cash_best": 3362.44, "ss_taxable_delta": 9520.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 22500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 8754.21, "qcd_agi": 35759.16, "qcd_deduction": 24150, "qcd_tax": 1160.92, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 181.41, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 22150.48, "cash_best_itemizes": 1, "cash_best_deduction": 28150.48, "cash_best_tax": 4762.54, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 21.34, "qcd_vs_cash_std": 3961.68, "qcd_vs_cash_best": 3601.62, "ss_taxable_delta": 11645.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 25000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 6629.21, "qcd_agi": 31134.16, "qcd_deduction": 24150, "qcd_tax": 698.42, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 181.77, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 24650.48, "cash_best_itemizes": 1, "cash_best_deduction": 30650.48, "cash_best_tax": 4462.54, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 31.2, "qcd_vs_cash_std": 4424.18, "qcd_vs_cash_best": 3764.12, "ss_taxable_delta": 13770.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 27500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4504.21, "qcd_agi": 26509.16, "qcd_deduction": 24150, "qcd_tax": 235.92, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 182.06, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.36, "cash_itemized_deductible_charitable": 27150.48, "cash_best_itemizes": 1, "cash_best_deduction": 33150.48, "cash_best_tax": 4162.54, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 39.27, "qcd_vs_cash_std": 4886.68, "qcd_vs_cash_best": 3926.62, "ss_taxable_delta": 15895.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 30000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3252.48, "qcd_agi": 22757.43, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 174.75, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 29650.48, "cash_best_itemizes": 1, "cash_best_deduction": 35650.48, "cash_best_tax": 3862.54, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 46, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 3862.54, "ss_taxable_delta": 17147.52, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 32500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2002.48, "qcd_agi": 19007.43, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 161.31, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.69, "cash_itemized_deductible_charitable": 32150.48, "cash_best_itemizes": 1, "cash_best_deduction": 38150.48, "cash_best_tax": 3562.54, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 51.69, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 3562.54, "ss_taxable_delta": 18397.52, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 35000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 752.48, "qcd_agi": 15257.43, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 149.79, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.43, "cash_itemized_deductible_charitable": 34650.48, "cash_best_itemizes": 1, "cash_best_deduction": 40650.48, "cash_best_tax": 3262.54, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 56.57, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 3262.54, "ss_taxable_delta": 19647.52, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 37500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 12004.95, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 139.8, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.2, "cash_itemized_deductible_charitable": 37150.48, "cash_best_itemizes": 1, "cash_best_deduction": 43150.48, "cash_best_tax": 2962.54, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 60.8, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 2962.54, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 40000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 9504.95, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 131.06, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3, "cash_itemized_deductible_charitable": 39650.48, "cash_best_itemizes": 1, "cash_best_deduction": 45650.48, "cash_best_tax": 2662.54, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 64.5, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 2662.54, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 42500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 7004.95, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 123.36, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.82, "cash_itemized_deductible_charitable": 41593.45, "cash_best_itemizes": 1, "cash_best_deduction": 47593.45, "cash_best_tax": 2429.38, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 66.19, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 2429.38, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 45000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 4504.95, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 116.5, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.67, "cash_itemized_deductible_charitable": 41593.45, "cash_best_itemizes": 1, "cash_best_deduction": 47593.45, "cash_best_tax": 2429.38, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 62.52, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 2429.38, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 47500, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2004.95, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 110.37, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.53, "cash_itemized_deductible_charitable": 41593.45, "cash_best_itemizes": 1, "cash_best_deduction": 47593.45, "cash_best_tax": 2429.38, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 59.23, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 2429.38, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 50000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 104.85, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.4, "cash_itemized_deductible_charitable": 41593.45, "cash_best_itemizes": 1, "cash_best_deduction": 47593.45, "cash_best_tax": 2429.38, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 56.26, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 2429.38, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 24000, "gift": 111000, "base_ss_taxable": 20400, "base_agi": 69904.95, "base_deduction": 24150, "base_tax": 5242.59, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 47.23, "cash_std_deduction": 25150, "cash_std_tax": 5122.59, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.08, "cash_itemized_deductible_charitable": 41593.45, "cash_best_itemizes": 1, "cash_best_deduction": 47593.45, "cash_best_tax": 2429.38, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 25.34, "qcd_vs_cash_std": 5122.59, "qcd_vs_cash_best": 2429.38, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 83504.95, "qcd_deduction": 23639.7, "qcd_tax": 7882.35, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 23639.7, "cash_std_tax": 7882.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 23639.7, "cash_best_tax": 7882.35, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 32554.21, "qcd_agi": 79559.16, "qcd_deduction": 23876.45, "qcd_tax": 6962.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 368.06, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 88, "cash_itemized_deductible_charitable": 2082.48, "cash_best_itemizes": 0, "cash_best_deduction": 24639.7, "cash_best_tax": 7662.35, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 88, "qcd_vs_cash_std": 700.16, "qcd_vs_cash_best": 700.16, "ss_taxable_delta": 1445.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 30429.21, "qcd_agi": 74934.16, "qcd_deduction": 24150, "qcd_tax": 5884.51, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 399.57, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 44, "cash_itemized_deductible_charitable": 4582.48, "cash_best_itemizes": 0, "cash_best_deduction": 24639.7, "cash_best_tax": 7662.35, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 44, "qcd_vs_cash_std": 1777.84, "qcd_vs_cash_best": 1777.84, "ss_taxable_delta": 3570.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 28304.21, "qcd_agi": 70309.16, "qcd_deduction": 24150, "qcd_tax": 5291.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 345.5, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 29.33, "cash_itemized_deductible_charitable": 7082.48, "cash_best_itemizes": 0, "cash_best_deduction": 24639.7, "cash_best_tax": 7662.35, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 29.33, "qcd_vs_cash_std": 2371.26, "qcd_vs_cash_best": 2371.26, "ss_taxable_delta": 5695.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 26179.21, "qcd_agi": 65684.16, "qcd_deduction": 24150, "qcd_tax": 4736.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 314.63, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 22, "cash_itemized_deductible_charitable": 9582.48, "cash_best_itemizes": 0, "cash_best_deduction": 24639.7, "cash_best_tax": 7662.35, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 22, "qcd_vs_cash_std": 2926.26, "qcd_vs_cash_best": 2926.26, "ss_taxable_delta": 7820.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 24054.21, "qcd_agi": 61059.16, "qcd_deduction": 24150, "qcd_tax": 4181.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 296.1, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 17.6, "cash_itemized_deductible_charitable": 12082.48, "cash_best_itemizes": 0, "cash_best_deduction": 24639.7, "cash_best_tax": 7662.35, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 17.6, "qcd_vs_cash_std": 3481.26, "qcd_vs_cash_best": 3481.26, "ss_taxable_delta": 9945.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 21929.21, "qcd_agi": 56434.16, "qcd_deduction": 24150, "qcd_tax": 3626.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 283.75, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 14.67, "cash_itemized_deductible_charitable": 14582.48, "cash_best_itemizes": 0, "cash_best_deduction": 24639.7, "cash_best_tax": 7662.35, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 14.67, "qcd_vs_cash_std": 4036.26, "qcd_vs_cash_best": 4036.26, "ss_taxable_delta": 12070.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 19804.21, "qcd_agi": 51809.16, "qcd_deduction": 24150, "qcd_tax": 3071.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 274.93, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12.57, "cash_itemized_deductible_charitable": 17082.48, "cash_best_itemizes": 0, "cash_best_deduction": 24639.7, "cash_best_tax": 7662.35, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12.57, "qcd_vs_cash_std": 4591.26, "qcd_vs_cash_best": 4591.26, "ss_taxable_delta": 14195.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 17679.21, "qcd_agi": 47184.16, "qcd_deduction": 24150, "qcd_tax": 2516.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 268.31, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 11, "cash_itemized_deductible_charitable": 19582.48, "cash_best_itemizes": 1, "cash_best_deduction": 25072.18, "cash_best_tax": 7567.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 15.76, "qcd_vs_cash_std": 5146.26, "qcd_vs_cash_best": 5051.11, "ss_taxable_delta": 16320.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15554.21, "qcd_agi": 42559.16, "qcd_deduction": 24150, "qcd_tax": 1961.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 263.17, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.78, "cash_itemized_deductible_charitable": 22082.48, "cash_best_itemizes": 1, "cash_best_deduction": 27572.18, "cash_best_tax": 7017.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 38.45, "qcd_vs_cash_std": 5701.26, "qcd_vs_cash_best": 5056.11, "ss_taxable_delta": 18445.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13429.21, "qcd_agi": 37934.16, "qcd_deduction": 24150, "qcd_tax": 1406.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 259.05, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.8, "cash_itemized_deductible_charitable": 24582.48, "cash_best_itemizes": 1, "cash_best_deduction": 30072.18, "cash_best_tax": 6467.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 56.61, "qcd_vs_cash_std": 6256.26, "qcd_vs_cash_best": 5061.11, "ss_taxable_delta": 20570.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11304.21, "qcd_agi": 33309.16, "qcd_deduction": 24150, "qcd_tax": 915.92, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 253.33, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 27082.48, "cash_best_itemizes": 1, "cash_best_deduction": 32572.18, "cash_best_tax": 5917.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 71.46, "qcd_vs_cash_std": 6746.44, "qcd_vs_cash_best": 5001.29, "ss_taxable_delta": 22695.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9179.21, "qcd_agi": 28684.16, "qcd_deduction": 24150, "qcd_tax": 453.42, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 247.63, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.33, "cash_itemized_deductible_charitable": 29582.48, "cash_best_itemizes": 1, "cash_best_deduction": 35072.18, "cash_best_tax": 5563.93, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 77.28, "qcd_vs_cash_std": 7208.94, "qcd_vs_cash_best": 5110.52, "ss_taxable_delta": 24820.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7054.21, "qcd_agi": 24059.16, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 242.53, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.77, "cash_itemized_deductible_charitable": 32082.48, "cash_best_itemizes": 1, "cash_best_deduction": 37572.18, "cash_best_tax": 5263.93, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 80.57, "qcd_vs_cash_std": 7662.35, "qcd_vs_cash_best": 5263.93, "ss_taxable_delta": 26945.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4929.21, "qcd_agi": 19434.16, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 225.21, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.29, "cash_itemized_deductible_charitable": 34582.48, "cash_best_itemizes": 1, "cash_best_deduction": 40072.18, "cash_best_tax": 4963.93, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 83.38, "qcd_vs_cash_std": 7662.35, "qcd_vs_cash_best": 4963.93, "ss_taxable_delta": 29070.79, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3502.48, "qcd_agi": 15507.43, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 210.2, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.87, "cash_itemized_deductible_charitable": 37082.48, "cash_best_itemizes": 1, "cash_best_deduction": 42572.18, "cash_best_tax": 4663.93, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 85.82, "qcd_vs_cash_std": 7662.35, "qcd_vs_cash_best": 4663.93, "ss_taxable_delta": 30497.52, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2252.48, "qcd_agi": 11757.43, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 197.06, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.5, "cash_itemized_deductible_charitable": 39582.48, "cash_best_itemizes": 1, "cash_best_deduction": 45072.18, "cash_best_tax": 4363.93, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 87.96, "qcd_vs_cash_std": 7662.35, "qcd_vs_cash_best": 4363.93, "ss_taxable_delta": 31747.52, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1002.48, "qcd_agi": 8007.43, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185.47, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.18, "cash_itemized_deductible_charitable": 42082.48, "cash_best_itemizes": 1, "cash_best_deduction": 47572.18, "cash_best_tax": 4063.93, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 89.85, "qcd_vs_cash_std": 7662.35, "qcd_vs_cash_best": 4063.93, "ss_taxable_delta": 32997.52, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 4504.95, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 175.16, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.89, "cash_itemized_deductible_charitable": 44582.48, "cash_best_itemizes": 1, "cash_best_deduction": 50072.18, "cash_best_tax": 3763.93, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 91.52, "qcd_vs_cash_std": 7662.35, "qcd_vs_cash_best": 3763.93, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2004.95, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 165.94, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.63, "cash_itemized_deductible_charitable": 47082.48, "cash_best_itemizes": 1, "cash_best_deduction": 52572.18, "cash_best_tax": 3463.93, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 93.02, "qcd_vs_cash_std": 7662.35, "qcd_vs_cash_best": 3463.93, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 157.65, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.4, "cash_itemized_deductible_charitable": 49582.48, "cash_best_itemizes": 1, "cash_best_deduction": 55072.18, "cash_best_tax": 3163.93, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 94.37, "qcd_vs_cash_std": 7662.35, "qcd_vs_cash_best": 3163.93, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 34000, "base_agi": 83504.95, "base_deduction": 23639.7, "base_tax": 7882.35, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 71.01, "cash_std_deduction": 24639.7, "cash_std_tax": 7662.35, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.98, "cash_itemized_deductible_charitable": 49685.45, "cash_best_itemizes": 1, "cash_best_deduction": 55175.15, "cash_best_tax": 3151.58, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 42.62, "qcd_vs_cash_std": 7662.35, "qcd_vs_cash_best": 3151.58, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 0, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 119409.9, "qcd_deduction": 21485.41, "qcd_tax": 16255.39, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": null, "cash_std_deduction": 21485.41, "cash_std_tax": 16255.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 21485.41, "cash_best_tax": 16255.39, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 2500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 116909.9, "qcd_deduction": 21635.41, "qcd_tax": 15672.39, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 88, "cash_itemized_deductible_charitable": 1902.95, "cash_best_itemizes": 0, "cash_best_deduction": 22485.41, "cash_best_tax": 16035.39, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 88, "qcd_vs_cash_std": 363, "qcd_vs_cash_best": 363, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 5000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 114409.9, "qcd_deduction": 21785.41, "qcd_tax": 15089.39, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 44, "cash_itemized_deductible_charitable": 4402.95, "cash_best_itemizes": 0, "cash_best_deduction": 22485.41, "cash_best_tax": 16035.39, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 44, "qcd_vs_cash_std": 946, "qcd_vs_cash_best": 946, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 7500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 111909.9, "qcd_deduction": 21935.41, "qcd_tax": 14506.39, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 29.33, "cash_itemized_deductible_charitable": 6902.95, "cash_best_itemizes": 0, "cash_best_deduction": 22485.41, "cash_best_tax": 16035.39, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 29.33, "qcd_vs_cash_std": 1529, "qcd_vs_cash_best": 1529, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 10000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 109409.9, "qcd_deduction": 22085.41, "qcd_tax": 13923.39, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 233.2, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 22, "cash_itemized_deductible_charitable": 9402.95, "cash_best_itemizes": 0, "cash_best_deduction": 22485.41, "cash_best_tax": 16035.39, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 22, "qcd_vs_cash_std": 2112, "qcd_vs_cash_best": 2112, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 12500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 106909.9, "qcd_deduction": 22235.41, "qcd_tax": 13340.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 325.07, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 17.6, "cash_itemized_deductible_charitable": 11902.95, "cash_best_itemizes": 0, "cash_best_deduction": 22485.41, "cash_best_tax": 16035.39, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 17.6, "qcd_vs_cash_std": 2695, "qcd_vs_cash_best": 2695, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 15000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 104409.9, "qcd_deduction": 22385.41, "qcd_tax": 12757.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 309.76, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 14.67, "cash_itemized_deductible_charitable": 14402.95, "cash_best_itemizes": 0, "cash_best_deduction": 22485.41, "cash_best_tax": 16035.39, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 14.67, "qcd_vs_cash_std": 3278, "qcd_vs_cash_best": 3278, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 17500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 101909.9, "qcd_deduction": 22535.41, "qcd_tax": 12174.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 298.82, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 12.57, "cash_itemized_deductible_charitable": 16902.95, "cash_best_itemizes": 0, "cash_best_deduction": 22485.41, "cash_best_tax": 16035.39, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 12.57, "qcd_vs_cash_std": 3861, "qcd_vs_cash_best": 3861, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 20000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 99409.9, "qcd_deduction": 22685.41, "qcd_tax": 11591.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 290.62, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 11, "cash_itemized_deductible_charitable": 19402.95, "cash_best_itemizes": 1, "cash_best_deduction": 22738.36, "cash_best_tax": 15979.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 13.78, "qcd_vs_cash_std": 4444, "qcd_vs_cash_best": 4388.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 22500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 96909.9, "qcd_deduction": 22835.41, "qcd_tax": 11008.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 284.24, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 9.78, "cash_itemized_deductible_charitable": 21902.95, "cash_best_itemizes": 1, "cash_best_deduction": 25238.36, "cash_best_tax": 15429.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 36.7, "qcd_vs_cash_std": 5027, "qcd_vs_cash_best": 4421.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 25000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 94409.9, "qcd_deduction": 22985.41, "qcd_tax": 10425.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 279.14, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 8.8, "cash_itemized_deductible_charitable": 24402.95, "cash_best_itemizes": 1, "cash_best_deduction": 27738.36, "cash_best_tax": 14879.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 55.03, "qcd_vs_cash_std": 5610, "qcd_vs_cash_best": 4454.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 27500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 91909.9, "qcd_deduction": 23135.41, "qcd_tax": 9842.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 274.96, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 26902.95, "cash_best_itemizes": 1, "cash_best_deduction": 30238.36, "cash_best_tax": 14329.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 70.02, "qcd_vs_cash_std": 6193, "qcd_vs_cash_best": 4487.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 30000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 89409.9, "qcd_deduction": 23285.41, "qcd_tax": 9259.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 271.48, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 7.33, "cash_itemized_deductible_charitable": 29402.95, "cash_best_itemizes": 1, "cash_best_deduction": 32738.36, "cash_best_tax": 13779.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 82.52, "qcd_vs_cash_std": 6776, "qcd_vs_cash_best": 4520.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 32500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 86909.9, "qcd_deduction": 23435.41, "qcd_tax": 8676.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 268.54, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 6.77, "cash_itemized_deductible_charitable": 31902.95, "cash_best_itemizes": 1, "cash_best_deduction": 35238.36, "cash_best_tax": 13229.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 93.1, "qcd_vs_cash_std": 7359, "qcd_vs_cash_best": 4553.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 35000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 84409.9, "qcd_deduction": 23585.41, "qcd_tax": 8093.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 266.01, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 6.29, "cash_itemized_deductible_charitable": 34402.95, "cash_best_itemizes": 1, "cash_best_deduction": 37738.36, "cash_best_tax": 12679.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 102.16, "qcd_vs_cash_std": 7942, "qcd_vs_cash_best": 4586.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 37500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 81909.9, "qcd_deduction": 23735.41, "qcd_tax": 7510.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 263.82, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.87, "cash_itemized_deductible_charitable": 36902.95, "cash_best_itemizes": 1, "cash_best_deduction": 40238.36, "cash_best_tax": 12129.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 110.02, "qcd_vs_cash_std": 8525, "qcd_vs_cash_best": 4619.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 40000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 79409.9, "qcd_deduction": 23885.41, "qcd_tax": 6927.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 261.91, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.5, "cash_itemized_deductible_charitable": 39402.95, "cash_best_itemizes": 1, "cash_best_deduction": 42738.36, "cash_best_tax": 11579.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 116.89, "qcd_vs_cash_std": 9108, "qcd_vs_cash_best": 4652.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 42500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 76909.9, "qcd_deduction": 24035.41, "qcd_tax": 6344.39, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 260.22, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.18, "cash_itemized_deductible_charitable": 41902.95, "cash_best_itemizes": 1, "cash_best_deduction": 45238.36, "cash_best_tax": 11029.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 122.96, "qcd_vs_cash_std": 9691, "qcd_vs_cash_best": 4685.35, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 45000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 74409.9, "qcd_deduction": 24150, "qcd_tax": 5783.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 258.24, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.89, "cash_itemized_deductible_charitable": 44402.95, "cash_best_itemizes": 1, "cash_best_deduction": 47738.36, "cash_best_tax": 10479.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 128.35, "qcd_vs_cash_std": 10252.2, "qcd_vs_cash_best": 4696.55, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 47500, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 71909.9, "qcd_deduction": 24150, "qcd_tax": 5483.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 250.96, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.63, "cash_itemized_deductible_charitable": 46902.95, "cash_best_itemizes": 1, "cash_best_deduction": 50238.36, "cash_best_tax": 9929.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 133.17, "qcd_vs_cash_std": 10552.2, "qcd_vs_cash_best": 4446.55, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 50000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 20400, "qcd_agi": 69409.9, "qcd_deduction": 24150, "qcd_tax": 5183.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 244.41, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.4, "cash_itemized_deductible_charitable": 49402.95, "cash_best_itemizes": 1, "cash_best_deduction": 52738.36, "cash_best_tax": 9379.74, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 137.51, "qcd_vs_cash_std": 10852.2, "qcd_vs_cash_best": 4196.55, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 24000, "gift": 111000, "base_ss_taxable": 20400, "base_agi": 119409.9, "base_deduction": 21485.41, "base_tax": 16255.39, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 156.79, "cash_std_deduction": 22485.41, "cash_std_tax": 16035.39, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 1.98, "cash_itemized_deductible_charitable": 71048.89, "cash_best_itemizes": 1, "cash_best_deduction": 74384.3, "cash_best_tax": 5155.07, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 100, "qcd_vs_cash_std": 16035.39, "qcd_vs_cash_best": 5155.07, "ss_taxable_delta": 20400, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 133009.9, "qcd_deduction": 20669.41, "qcd_tax": 19559.72, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": null, "cash_std_deduction": 20669.41, "cash_std_tax": 19559.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 20669.41, "cash_best_tax": 19559.72, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 130509.9, "qcd_deduction": 20819.41, "qcd_tax": 18923.72, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 254.4, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 96, "cash_itemized_deductible_charitable": 1834.95, "cash_best_itemizes": 0, "cash_best_deduction": 21669.41, "cash_best_tax": 19319.72, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 96, "qcd_vs_cash_std": 396, "qcd_vs_cash_best": 396, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 128009.9, "qcd_deduction": 20969.41, "qcd_tax": 18287.72, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 254.4, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 4334.95, "cash_best_itemizes": 0, "cash_best_deduction": 21669.41, "cash_best_tax": 19319.72, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 1032, "qcd_vs_cash_best": 1032, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 125509.9, "qcd_deduction": 21119.41, "qcd_tax": 17677.91, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 250.91, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 32, "cash_itemized_deductible_charitable": 6834.95, "cash_best_itemizes": 0, "cash_best_deduction": 21669.41, "cash_best_tax": 19319.72, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 32, "qcd_vs_cash_std": 1641.81, "qcd_vs_cash_best": 1641.81, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 123009.9, "qcd_deduction": 21269.41, "qcd_tax": 17094.91, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 246.48, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 9334.95, "cash_best_itemizes": 0, "cash_best_deduction": 21669.41, "cash_best_tax": 19319.72, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 2224.81, "qcd_vs_cash_best": 2224.81, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 120509.9, "qcd_deduction": 21419.41, "qcd_tax": 16511.91, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 243.82, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 19.2, "cash_itemized_deductible_charitable": 11834.95, "cash_best_itemizes": 0, "cash_best_deduction": 21669.41, "cash_best_tax": 19319.72, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 19.2, "qcd_vs_cash_std": 2807.81, "qcd_vs_cash_best": 2807.81, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 118009.9, "qcd_deduction": 21569.41, "qcd_tax": 15928.91, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 242.05, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 14334.95, "cash_best_itemizes": 0, "cash_best_deduction": 21669.41, "cash_best_tax": 19319.72, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 3390.81, "qcd_vs_cash_best": 3390.81, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 115509.9, "qcd_deduction": 21719.41, "qcd_tax": 15345.91, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 240.79, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 13.71, "cash_itemized_deductible_charitable": 16834.95, "cash_best_itemizes": 0, "cash_best_deduction": 21669.41, "cash_best_tax": 19319.72, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 13.71, "qcd_vs_cash_std": 3973.81, "qcd_vs_cash_best": 3973.81, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 113009.9, "qcd_deduction": 21869.41, "qcd_tax": 14762.91, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 239.84, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 19334.95, "cash_best_itemizes": 1, "cash_best_deduction": 21854.36, "cash_best_tax": 19275.33, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 14.22, "qcd_vs_cash_std": 4556.81, "qcd_vs_cash_best": 4512.42, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 110509.9, "qcd_deduction": 22019.41, "qcd_tax": 14179.91, "qcd_irmaa_per_person": 1148.4, "qcd_saved_per_1k": 239.1, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 10.67, "cash_itemized_deductible_charitable": 21834.95, "cash_best_itemizes": 1, "cash_best_deduction": 24354.36, "cash_best_tax": 18675.33, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 39.31, "qcd_vs_cash_std": 5139.81, "qcd_vs_cash_best": 4495.42, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 108009.9, "qcd_deduction": 22169.41, "qcd_tax": 13596.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 284.45, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 24334.95, "cash_best_itemizes": 1, "cash_best_deduction": 26854.36, "cash_best_tax": 18075.33, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 59.38, "qcd_vs_cash_std": 5722.81, "qcd_vs_cash_best": 4478.42, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 105509.9, "qcd_deduction": 22319.41, "qcd_tax": 13013.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 279.79, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 8.73, "cash_itemized_deductible_charitable": 26834.95, "cash_best_itemizes": 1, "cash_best_deduction": 29354.36, "cash_best_tax": 17516.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 74.31, "qcd_vs_cash_std": 6305.81, "qcd_vs_cash_best": 4502.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 103009.9, "qcd_deduction": 22469.41, "qcd_tax": 12430.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 275.91, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 29334.95, "cash_best_itemizes": 1, "cash_best_deduction": 31854.36, "cash_best_tax": 16966.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 86.45, "qcd_vs_cash_std": 6888.81, "qcd_vs_cash_best": 4535.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 100509.9, "qcd_deduction": 22619.41, "qcd_tax": 11847.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 272.62, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 7.38, "cash_itemized_deductible_charitable": 31834.95, "cash_best_itemizes": 1, "cash_best_deduction": 34354.36, "cash_best_tax": 16416.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 96.72, "qcd_vs_cash_std": 7471.81, "qcd_vs_cash_best": 4568.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 98009.9, "qcd_deduction": 22769.41, "qcd_tax": 11264.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 269.81, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 34334.95, "cash_best_itemizes": 1, "cash_best_deduction": 36854.36, "cash_best_tax": 15866.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 105.53, "qcd_vs_cash_std": 8054.81, "qcd_vs_cash_best": 4601.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 95509.9, "qcd_deduction": 22919.41, "qcd_tax": 10681.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 267.37, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 6.4, "cash_itemized_deductible_charitable": 36834.95, "cash_best_itemizes": 1, "cash_best_deduction": 39354.36, "cash_best_tax": 15316.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 113.16, "qcd_vs_cash_std": 8637.81, "qcd_vs_cash_best": 4634.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 93009.9, "qcd_deduction": 23069.41, "qcd_tax": 10098.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 265.23, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 39334.95, "cash_best_itemizes": 1, "cash_best_deduction": 41854.36, "cash_best_tax": 14766.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 119.84, "qcd_vs_cash_std": 9220.81, "qcd_vs_cash_best": 4667.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 90509.9, "qcd_deduction": 23219.41, "qcd_tax": 9515.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 263.35, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.65, "cash_itemized_deductible_charitable": 41834.95, "cash_best_itemizes": 1, "cash_best_deduction": 44354.36, "cash_best_tax": 14216.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 125.73, "qcd_vs_cash_std": 9803.81, "qcd_vs_cash_best": 4700.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 88009.9, "qcd_deduction": 23369.41, "qcd_tax": 8932.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 261.67, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 44334.95, "cash_best_itemizes": 1, "cash_best_deduction": 46854.36, "cash_best_tax": 13666.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 130.97, "qcd_vs_cash_std": 10386.81, "qcd_vs_cash_best": 4733.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 85509.9, "qcd_deduction": 23519.41, "qcd_tax": 8349.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 260.17, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 5.05, "cash_itemized_deductible_charitable": 46834.95, "cash_best_itemizes": 1, "cash_best_deduction": 49354.36, "cash_best_tax": 13116.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 135.65, "qcd_vs_cash_std": 10969.81, "qcd_vs_cash_best": 4766.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 34000, "qcd_agi": 83009.9, "qcd_deduction": 23669.41, "qcd_tax": 7766.91, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 258.82, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 49334.95, "cash_best_itemizes": 1, "cash_best_deduction": 51854.36, "cash_best_tax": 12566.22, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 139.87, "qcd_vs_cash_std": 11552.81, "qcd_vs_cash_best": 4799.31, "ss_taxable_delta": 0, "irmaa_delta_per_person": 1148.4 }, { "filing": "single", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 20669.41, "base_tax": 19559.72, "base_irmaa_per_person": 1148.4, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 24150, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 186.56, "cash_std_deduction": 21669.41, "cash_std_tax": 19319.72, "cash_std_irmaa_per_person": 1148.4, "cash_std_saved_per_1k": 2.16, "cash_itemized_deductible_charitable": 79140.89, "cash_best_itemizes": 1, "cash_best_deduction": 81660.3, "cash_best_tax": 6008.91, "cash_best_irmaa_per_person": 1148.4, "cash_best_saved_per_1k": 122.08, "qcd_vs_cash_std": 19319.72, "qcd_vs_cash_best": 6008.91, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 1148.4 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3433.96, "qcd_agi": 22301.89, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2183.96, "qcd_agi": 18551.89, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 2388.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 1250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 933.96, "qcd_agi": 14801.89, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 4888.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 11367.92, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 7388.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 8867.92, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 9888.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 6367.92, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12388.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 3867.92, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 1367.92, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 3433.96, "base_agi": 22301.89, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 13269.62, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3433.96, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 0, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 10137.74, "qcd_agi": 29005.66, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 2500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 8012.74, "qcd_agi": 24380.66, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 2354.97, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 5000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5933.96, "qcd_agi": 19801.89, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 4854.97, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4203.77, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 7500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4683.96, "qcd_agi": 16051.89, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 7354.97, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 5453.77, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 10000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3433.96, "qcd_agi": 12301.89, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 9854.97, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6703.77, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 12500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2183.96, "qcd_agi": 8551.89, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12354.97, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 7953.77, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 15000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 933.96, "qcd_agi": 4801.89, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14854.97, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 9203.77, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 17500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 1367.92, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 20000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 22500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 25000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 27500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 30000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 32500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 35000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 37500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 40000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 42500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 45000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 47500, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 50000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 500000, "rmd_divisor": 26.5, "rmd": 18867.92, "ss_benefit": 60000, "gift": 111000, "base_ss_taxable": 10137.74, "base_agi": 29005.66, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17258.37, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10137.74, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 17675.47, "qcd_agi": 55411.32, "qcd_deduction": 47500, "qcd_tax": 791.13, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 791.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 791.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15550.47, "qcd_agi": 50786.32, "qcd_deduction": 47500, "qcd_tax": 328.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 80, "cash_itemized_deductible_charitable": 2222.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 80, "qcd_vs_cash_std": 262.5, "qcd_vs_cash_best": 262.5, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13425.47, "qcd_agi": 46161.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 158.23, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 40, "cash_itemized_deductible_charitable": 4722.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 40, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11300.47, "qcd_agi": 41536.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 105.48, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 26.67, "cash_itemized_deductible_charitable": 7222.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 26.67, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9175.47, "qcd_agi": 36911.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 79.11, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 20, "cash_itemized_deductible_charitable": 9722.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7050.47, "qcd_agi": 32286.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 63.29, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 12222.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5367.92, "qcd_agi": 28103.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 52.74, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.33, "cash_itemized_deductible_charitable": 14722.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.33, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 12307.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4117.92, "qcd_agi": 24353.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 45.21, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 11.43, "cash_itemized_deductible_charitable": 17222.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.43, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 13557.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2867.92, "qcd_agi": 20603.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 39.56, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10, "cash_itemized_deductible_charitable": 19722.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 14807.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1617.92, "qcd_agi": 16853.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 35.16, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.89, "cash_itemized_deductible_charitable": 22222.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.89, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 16057.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 367.92, "qcd_agi": 13103.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 31.65, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 24722.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17307.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 10235.85, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 28.77, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.27, "cash_itemized_deductible_charitable": 27222.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.27, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 7735.85, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 26.37, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.67, "cash_itemized_deductible_charitable": 29722.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.67, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 5235.85, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 24.34, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.15, "cash_itemized_deductible_charitable": 32222.94, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.15, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2735.85, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 22.6, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.71, "cash_itemized_deductible_charitable": 32969.74, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.71, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 235.85, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 21.1, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 32969.74, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.33, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 19.78, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5, "cash_itemized_deductible_charitable": 32969.74, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 18.61, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.71, "cash_itemized_deductible_charitable": 32969.74, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.71, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 17.58, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.44, "cash_itemized_deductible_charitable": 32969.74, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.44, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 16.66, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.21, "cash_itemized_deductible_charitable": 32969.74, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.21, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 15.82, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 32969.74, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 17675.47, "base_agi": 55411.32, "base_deduction": 47500, "base_tax": 791.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 7.13, "cash_std_deduction": 49500, "cash_std_tax": 591.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.8, "cash_itemized_deductible_charitable": 32969.74, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 591.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 1.8, "qcd_vs_cash_std": 591.13, "qcd_vs_cash_best": 591.13, "ss_taxable_delta": 17675.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 0, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 26175.47, "qcd_agi": 63911.32, "qcd_deduction": 47500, "qcd_tax": 1641.13, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 1641.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 1641.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 2500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 24050.47, "qcd_agi": 59286.32, "qcd_deduction": 47500, "qcd_tax": 1178.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 80, "cash_itemized_deductible_charitable": 2180.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 80, "qcd_vs_cash_std": 262.5, "qcd_vs_cash_best": 262.5, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 5000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 21925.47, "qcd_agi": 54661.32, "qcd_deduction": 47500, "qcd_tax": 716.13, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 40, "cash_itemized_deductible_charitable": 4680.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 40, "qcd_vs_cash_std": 725, "qcd_vs_cash_best": 725, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 7500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 19800.47, "qcd_agi": 50036.32, "qcd_deduction": 47500, "qcd_tax": 253.63, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 26.67, "cash_itemized_deductible_charitable": 7180.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 26.67, "qcd_vs_cash_std": 1187.5, "qcd_vs_cash_best": 1187.5, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 10000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 17675.47, "qcd_agi": 45411.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 164.11, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 20, "cash_itemized_deductible_charitable": 9680.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 12500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15550.47, "qcd_agi": 40786.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 131.29, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 12180.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 15000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13425.47, "qcd_agi": 36161.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 109.41, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.33, "cash_itemized_deductible_charitable": 14680.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.33, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 12750, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 17500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11300.47, "qcd_agi": 31536.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 93.78, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 11.43, "cash_itemized_deductible_charitable": 17180.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.43, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 14875, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 20000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9175.47, "qcd_agi": 26911.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 82.06, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10, "cash_itemized_deductible_charitable": 19680.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 17000, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 22500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7050.47, "qcd_agi": 22286.32, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 72.94, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.89, "cash_itemized_deductible_charitable": 22180.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.89, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 19125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 25000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5367.92, "qcd_agi": 18103.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 65.65, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 24680.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 20807.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 27500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4117.92, "qcd_agi": 14353.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 59.68, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.27, "cash_itemized_deductible_charitable": 27180.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.27, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 22057.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 30000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2867.92, "qcd_agi": 10603.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 54.7, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.67, "cash_itemized_deductible_charitable": 29680.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.67, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 23307.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 32500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1617.92, "qcd_agi": 6853.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 50.5, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.15, "cash_itemized_deductible_charitable": 32180.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.15, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 24557.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 35000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 367.92, "qcd_agi": 3103.77, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 46.89, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.71, "cash_itemized_deductible_charitable": 34680.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.71, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 25807.55, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 37500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 235.85, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 43.76, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 37180.44, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1441.13, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.33, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1441.13, "ss_taxable_delta": 26175.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 40000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 41.03, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5, "cash_itemized_deductible_charitable": 38027.24, "cash_best_itemizes": 1, "cash_best_deduction": 50027.24, "cash_best_tax": 1388.41, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.32, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1388.41, "ss_taxable_delta": 26175.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 42500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 38.61, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.71, "cash_itemized_deductible_charitable": 38027.24, "cash_best_itemizes": 1, "cash_best_deduction": 50027.24, "cash_best_tax": 1388.41, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.95, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1388.41, "ss_taxable_delta": 26175.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 45000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 36.47, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.44, "cash_itemized_deductible_charitable": 38027.24, "cash_best_itemizes": 1, "cash_best_deduction": 50027.24, "cash_best_tax": 1388.41, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.62, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1388.41, "ss_taxable_delta": 26175.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 47500, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 34.55, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.21, "cash_itemized_deductible_charitable": 38027.24, "cash_best_itemizes": 1, "cash_best_deduction": 50027.24, "cash_best_tax": 1388.41, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.32, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1388.41, "ss_taxable_delta": 26175.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 50000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 32.82, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 38027.24, "cash_best_itemizes": 1, "cash_best_deduction": 50027.24, "cash_best_tax": 1388.41, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.05, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1388.41, "ss_taxable_delta": 26175.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 1000000, "rmd_divisor": 26.5, "rmd": 37735.85, "ss_benefit": 60000, "gift": 111000, "base_ss_taxable": 26175.47, "base_agi": 63911.32, "base_deduction": 47500, "base_tax": 1641.13, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 14.78, "cash_std_deduction": 49500, "cash_std_tax": 1441.13, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.8, "cash_itemized_deductible_charitable": 38027.24, "cash_best_itemizes": 1, "cash_best_deduction": 50027.24, "cash_best_tax": 1388.41, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 2.28, "qcd_vs_cash_std": 1441.13, "qcd_vs_cash_best": 1388.41, "ss_taxable_delta": 26175.47, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 109471.7, "qcd_deduction": 47500, "qcd_tax": 6940.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 6940.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 6940.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 106971.7, "qcd_deduction": 47500, "qcd_tax": 6640.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 96, "cash_itemized_deductible_charitable": 1952.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 96, "qcd_vs_cash_std": 60, "qcd_vs_cash_best": 60, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 104471.7, "qcd_deduction": 47500, "qcd_tax": 6340.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 4452.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 360, "qcd_vs_cash_best": 360, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 101971.7, "qcd_deduction": 47500, "qcd_tax": 6040.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 32, "cash_itemized_deductible_charitable": 6952.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32, "qcd_vs_cash_std": 660, "qcd_vs_cash_best": 660, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 99471.7, "qcd_deduction": 47500, "qcd_tax": 5740.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 9452.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 960, "qcd_vs_cash_best": 960, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 96971.7, "qcd_deduction": 47500, "qcd_tax": 5440.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 19.2, "cash_itemized_deductible_charitable": 11952.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 19.2, "qcd_vs_cash_std": 1260, "qcd_vs_cash_best": 1260, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 94471.7, "qcd_deduction": 47500, "qcd_tax": 5140.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 14452.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1560, "qcd_vs_cash_best": 1560, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 91971.7, "qcd_deduction": 47500, "qcd_tax": 4840.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.71, "cash_itemized_deductible_charitable": 16952.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.71, "qcd_vs_cash_std": 1860, "qcd_vs_cash_best": 1860, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 32750.94, "qcd_agi": 88222.64, "qcd_deduction": 47500, "qcd_tax": 4390.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 127.49, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 19452.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 2309.89, "qcd_vs_cash_best": 2309.89, "ss_taxable_delta": 1249.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 30625.94, "qcd_agi": 83597.64, "qcd_deduction": 47500, "qcd_tax": 3835.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 137.99, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10.67, "cash_itemized_deductible_charitable": 21952.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.67, "qcd_vs_cash_std": 2864.89, "qcd_vs_cash_best": 2864.89, "ss_taxable_delta": 3374.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 28500.94, "qcd_agi": 78972.64, "qcd_deduction": 47500, "qcd_tax": 3280.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 146.4, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 24452.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 3419.89, "qcd_vs_cash_best": 3419.89, "ss_taxable_delta": 5499.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 26375.94, "qcd_agi": 74347.64, "qcd_deduction": 47500, "qcd_tax": 2725.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 153.27, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.73, "cash_itemized_deductible_charitable": 26952.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.73, "qcd_vs_cash_std": 3974.89, "qcd_vs_cash_best": 3974.89, "ss_taxable_delta": 7624.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 24250.94, "qcd_agi": 69722.64, "qcd_deduction": 47500, "qcd_tax": 2222.26, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 157.28, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 29452.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 4478.34, "qcd_vs_cash_best": 4478.34, "ss_taxable_delta": 9749.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 22125.94, "qcd_agi": 65097.64, "qcd_deduction": 47500, "qcd_tax": 1759.76, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 159.41, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.38, "cash_itemized_deductible_charitable": 31952.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.38, "qcd_vs_cash_std": 4940.84, "qcd_vs_cash_best": 4940.84, "ss_taxable_delta": 11874.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20000.94, "qcd_agi": 60472.64, "qcd_deduction": 47500, "qcd_tax": 1297.26, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 161.24, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 34452.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 5403.34, "qcd_vs_cash_best": 5403.34, "ss_taxable_delta": 13999.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 17875.94, "qcd_agi": 55847.64, "qcd_deduction": 47500, "qcd_tax": 834.76, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 162.82, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.4, "cash_itemized_deductible_charitable": 36952.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 6700.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.4, "qcd_vs_cash_std": 5865.84, "qcd_vs_cash_best": 5865.84, "ss_taxable_delta": 16124.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15750.94, "qcd_agi": 51222.64, "qcd_deduction": 47500, "qcd_tax": 372.26, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 164.21, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 39452.64, "cash_best_itemizes": 1, "cash_best_deduction": 51452.64, "cash_best_tax": 6466.29, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.86, "qcd_vs_cash_std": 6328.34, "qcd_vs_cash_best": 6094.02, "ss_taxable_delta": 18249.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13625.94, "qcd_agi": 46597.64, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 163.31, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.65, "cash_itemized_deductible_charitable": 41952.64, "cash_best_itemizes": 1, "cash_best_deduction": 53952.64, "cash_best_tax": 6166.29, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 18.22, "qcd_vs_cash_std": 6700.6, "qcd_vs_cash_best": 6166.29, "ss_taxable_delta": 20374.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11500.94, "qcd_agi": 41972.64, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 154.24, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 44452.64, "cash_best_itemizes": 1, "cash_best_deduction": 56452.64, "cash_best_tax": 5866.29, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 23.87, "qcd_vs_cash_std": 6700.6, "qcd_vs_cash_best": 5866.29, "ss_taxable_delta": 22499.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9375.94, "qcd_agi": 37347.64, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 146.12, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.05, "cash_itemized_deductible_charitable": 46952.64, "cash_best_itemizes": 1, "cash_best_deduction": 58952.64, "cash_best_tax": 5566.29, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 28.93, "qcd_vs_cash_std": 6700.6, "qcd_vs_cash_best": 5566.29, "ss_taxable_delta": 24624.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7250.94, "qcd_agi": 32722.64, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 138.81, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 49452.64, "cash_best_itemizes": 1, "cash_best_deduction": 61452.64, "cash_best_tax": 5266.29, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 33.49, "qcd_vs_cash_std": 6700.6, "qcd_vs_cash_best": 5266.29, "ss_taxable_delta": 26749.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 34000, "base_agi": 109471.7, "base_deduction": 47500, "base_tax": 6940.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 62.53, "cash_std_deduction": 49500, "cash_std_tax": 6700.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.16, "cash_itemized_deductible_charitable": 65135.66, "cash_best_itemizes": 1, "cash_best_deduction": 77135.66, "cash_best_tax": 3384.32, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32.04, "qcd_vs_cash_std": 6700.6, "qcd_vs_cash_best": 3384.32, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 0, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 126471.7, "qcd_deduction": 47500, "qcd_tax": 8980.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 8980.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 8980.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 2500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 123971.7, "qcd_deduction": 47500, "qcd_tax": 8680.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 96, "cash_itemized_deductible_charitable": 1867.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 96, "qcd_vs_cash_std": 60, "qcd_vs_cash_best": 60, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 5000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 121471.7, "qcd_deduction": 47500, "qcd_tax": 8380.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 4367.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 360, "qcd_vs_cash_best": 360, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 7500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 118971.7, "qcd_deduction": 47500, "qcd_tax": 8080.6, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 32, "cash_itemized_deductible_charitable": 6867.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32, "qcd_vs_cash_std": 660, "qcd_vs_cash_best": 660, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 10000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 49750.94, "qcd_agi": 115222.64, "qcd_deduction": 47500, "qcd_tax": 7630.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 134.99, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 9367.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 1109.89, "qcd_vs_cash_best": 1109.89, "ss_taxable_delta": 1249.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 12500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 47625.94, "qcd_agi": 110597.64, "qcd_deduction": 47500, "qcd_tax": 7075.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 152.39, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 19.2, "cash_itemized_deductible_charitable": 11867.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 19.2, "qcd_vs_cash_std": 1664.89, "qcd_vs_cash_best": 1664.89, "ss_taxable_delta": 3374.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 15000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 45500.94, "qcd_agi": 105972.64, "qcd_deduction": 47500, "qcd_tax": 6520.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 163.99, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 14367.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 2219.89, "qcd_vs_cash_best": 2219.89, "ss_taxable_delta": 5499.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 17500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 43375.94, "qcd_agi": 101347.64, "qcd_deduction": 47500, "qcd_tax": 5965.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 172.28, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.71, "cash_itemized_deductible_charitable": 16867.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.71, "qcd_vs_cash_std": 2774.89, "qcd_vs_cash_best": 2774.89, "ss_taxable_delta": 7624.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 20000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 41250.94, "qcd_agi": 96722.64, "qcd_deduction": 47500, "qcd_tax": 5410.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 178.49, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 19367.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 3329.89, "qcd_vs_cash_best": 3329.89, "ss_taxable_delta": 9749.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 22500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 39125.94, "qcd_agi": 92097.64, "qcd_deduction": 47500, "qcd_tax": 4855.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 183.33, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10.67, "cash_itemized_deductible_charitable": 21867.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.67, "qcd_vs_cash_std": 3884.89, "qcd_vs_cash_best": 3884.89, "ss_taxable_delta": 11874.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 25000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 37000.94, "qcd_agi": 87472.64, "qcd_deduction": 47500, "qcd_tax": 4300.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 187.2, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 24367.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 4439.89, "qcd_vs_cash_best": 4439.89, "ss_taxable_delta": 13999.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 27500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34875.94, "qcd_agi": 82847.64, "qcd_deduction": 47500, "qcd_tax": 3745.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 190.36, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.73, "cash_itemized_deductible_charitable": 26867.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.73, "qcd_vs_cash_std": 4994.89, "qcd_vs_cash_best": 4994.89, "ss_taxable_delta": 16124.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 30000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 32750.94, "qcd_agi": 78222.64, "qcd_deduction": 47500, "qcd_tax": 3190.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 193, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 29367.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 5549.89, "qcd_vs_cash_best": 5549.89, "ss_taxable_delta": 18249.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 32500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 30625.94, "qcd_agi": 73597.64, "qcd_deduction": 47500, "qcd_tax": 2635.72, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 195.23, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.38, "cash_itemized_deductible_charitable": 31867.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.38, "qcd_vs_cash_std": 6104.89, "qcd_vs_cash_best": 6104.89, "ss_taxable_delta": 20374.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 35000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 28500.94, "qcd_agi": 68972.64, "qcd_deduction": 47500, "qcd_tax": 2147.26, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 195.24, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 34367.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 6593.34, "qcd_vs_cash_best": 6593.34, "ss_taxable_delta": 22499.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 37500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 26375.94, "qcd_agi": 64347.64, "qcd_deduction": 47500, "qcd_tax": 1684.76, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 194.56, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.4, "cash_itemized_deductible_charitable": 36867.64, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 8740.6, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.4, "qcd_vs_cash_std": 7055.84, "qcd_vs_cash_best": 7055.84, "ss_taxable_delta": 24624.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 40000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 24250.94, "qcd_agi": 59722.64, "qcd_deduction": 47500, "qcd_tax": 1222.26, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 193.96, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 39367.64, "cash_best_itemizes": 1, "cash_best_deduction": 51367.64, "cash_best_tax": 8516.49, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.6, "qcd_vs_cash_std": 7518.34, "qcd_vs_cash_best": 7294.22, "ss_taxable_delta": 26749.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 42500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 22125.94, "qcd_agi": 55097.64, "qcd_deduction": 47500, "qcd_tax": 759.76, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 193.43, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.65, "cash_itemized_deductible_charitable": 41867.64, "cash_best_itemizes": 1, "cash_best_deduction": 53867.64, "cash_best_tax": 8216.49, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 17.98, "qcd_vs_cash_std": 7980.84, "qcd_vs_cash_best": 7456.72, "ss_taxable_delta": 28874.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 45000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20000.94, "qcd_agi": 50472.64, "qcd_deduction": 47500, "qcd_tax": 297.26, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 192.96, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 44367.64, "cash_best_itemizes": 1, "cash_best_deduction": 56367.64, "cash_best_tax": 7916.49, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 23.65, "qcd_vs_cash_std": 8443.34, "qcd_vs_cash_best": 7619.22, "ss_taxable_delta": 30999.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 47500, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 17875.94, "qcd_agi": 45847.64, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 189.07, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.05, "cash_itemized_deductible_charitable": 46867.64, "cash_best_itemizes": 1, "cash_best_deduction": 58867.64, "cash_best_tax": 7616.49, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 28.72, "qcd_vs_cash_std": 8740.6, "qcd_vs_cash_best": 7616.49, "ss_taxable_delta": 33124.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 50000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15750.94, "qcd_agi": 41222.64, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 179.61, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 49367.64, "cash_best_itemizes": 1, "cash_best_deduction": 61367.64, "cash_best_tax": 7316.49, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 33.28, "qcd_vs_cash_std": 8740.6, "qcd_vs_cash_best": 7316.49, "ss_taxable_delta": 35249.06, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 73, "ira_balance": 2000000, "rmd_divisor": 26.5, "rmd": 75471.7, "ss_benefit": 60000, "gift": 111000, "base_ss_taxable": 51000, "base_agi": 126471.7, "base_deduction": 47500, "base_tax": 8980.6, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 80.91, "cash_std_deduction": 49500, "cash_std_tax": 8740.6, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.16, "cash_itemized_deductible_charitable": 75250.66, "cash_best_itemizes": 1, "cash_best_deduction": 87250.66, "cash_best_tax": 4210.52, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 42.97, "qcd_vs_cash_std": 8740.6, "qcd_vs_cash_best": 4210.52, "ss_taxable_delta": 51000, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4162.6, "qcd_agi": 24487.8, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2912.6, "qcd_agi": 20737.8, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 2377.56, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 1250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1662.6, "qcd_agi": 16987.8, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 4877.56, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 412.6, "qcd_agi": 13237.8, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 7377.56, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 3750, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 10325.2, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 9877.56, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 7825.2, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12377.56, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 5325.2, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2825.2, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 325.2, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 4162.6, "base_agi": 24487.8, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14570.24, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4162.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 0, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11376.42, "qcd_agi": 31701.63, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 2500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9251.42, "qcd_agi": 27076.63, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 2341.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 5000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7126.42, "qcd_agi": 22451.63, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 4841.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 7500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5412.6, "qcd_agi": 18237.8, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 7341.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 5963.82, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 10000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4162.6, "qcd_agi": 14487.8, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 9841.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 7213.82, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 12500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2912.6, "qcd_agi": 10737.8, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12341.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 8463.82, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 15000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1662.6, "qcd_agi": 6987.8, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14841.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 9713.82, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 17500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 412.6, "qcd_agi": 3237.8, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17341.49, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10963.82, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 20000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 325.2, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 22500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 25000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 27500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 30000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 32500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 35000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 37500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 40000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 42500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 45000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 47500, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 50000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 500000, "rmd_divisor": 24.6, "rmd": 20325.2, "ss_benefit": 60000, "gift": 111000, "base_ss_taxable": 11376.42, "base_agi": 31701.63, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18862.47, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11376.42, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20152.85, "qcd_agi": 60803.25, "qcd_deduction": 47500, "qcd_tax": 1330.33, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 1330.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 1330.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 18027.85, "qcd_agi": 56178.25, "qcd_deduction": 47500, "qcd_tax": 867.83, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 80, "cash_itemized_deductible_charitable": 2195.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 80, "qcd_vs_cash_std": 262.5, "qcd_vs_cash_best": 262.5, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15902.85, "qcd_agi": 51553.25, "qcd_deduction": 47500, "qcd_tax": 405.33, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 40, "cash_itemized_deductible_charitable": 4695.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 40, "qcd_vs_cash_std": 725, "qcd_vs_cash_best": 725, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13777.85, "qcd_agi": 46928.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 177.38, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 26.67, "cash_itemized_deductible_charitable": 7195.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 26.67, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11652.85, "qcd_agi": 42303.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 133.03, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 20, "cash_itemized_deductible_charitable": 9695.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9527.85, "qcd_agi": 37678.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 106.43, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 12195.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7402.85, "qcd_agi": 33053.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 88.69, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.33, "cash_itemized_deductible_charitable": 14695.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.33, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 12750, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5575.2, "qcd_agi": 28725.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 76.02, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 11.43, "cash_itemized_deductible_charitable": 17195.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.43, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 14577.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4325.2, "qcd_agi": 24975.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 66.52, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10, "cash_itemized_deductible_charitable": 19695.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 15827.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3075.2, "qcd_agi": 21225.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 59.13, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.89, "cash_itemized_deductible_charitable": 22195.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.89, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 17077.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1825.2, "qcd_agi": 17475.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 53.21, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 24695.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 18327.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 575.2, "qcd_agi": 13725.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 48.38, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.27, "cash_itemized_deductible_charitable": 27195.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.27, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 19577.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 10650.41, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 44.34, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.67, "cash_itemized_deductible_charitable": 29695.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.67, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 8150.41, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 40.93, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.15, "cash_itemized_deductible_charitable": 32195.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.15, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 5650.41, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 38.01, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.71, "cash_itemized_deductible_charitable": 34695.98, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.71, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 3150.41, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 35.48, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 36177.93, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.33, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 650.41, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 33.26, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5, "cash_itemized_deductible_charitable": 36177.93, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 31.3, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.71, "cash_itemized_deductible_charitable": 36177.93, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.71, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 29.56, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.44, "cash_itemized_deductible_charitable": 36177.93, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.44, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 28.01, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.21, "cash_itemized_deductible_charitable": 36177.93, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4.21, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 26.61, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 36177.93, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 4, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 20152.85, "base_agi": 60803.25, "base_deduction": 47500, "base_tax": 1330.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 11.98, "cash_std_deduction": 49500, "cash_std_tax": 1130.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.8, "cash_itemized_deductible_charitable": 36177.93, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1130.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 1.8, "qcd_vs_cash_std": 1130.33, "qcd_vs_cash_best": 1130.33, "ss_taxable_delta": 20152.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 0, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 28652.85, "qcd_agi": 69303.25, "qcd_deduction": 47500, "qcd_tax": 2180.33, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 2180.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 2180.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 2500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 26527.85, "qcd_agi": 64678.25, "qcd_deduction": 47500, "qcd_tax": 1717.83, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 80, "cash_itemized_deductible_charitable": 2153.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 80, "qcd_vs_cash_std": 262.5, "qcd_vs_cash_best": 262.5, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 5000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 24402.85, "qcd_agi": 60053.25, "qcd_deduction": 47500, "qcd_tax": 1255.33, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 40, "cash_itemized_deductible_charitable": 4653.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 40, "qcd_vs_cash_std": 725, "qcd_vs_cash_best": 725, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 7500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 22277.85, "qcd_agi": 55428.25, "qcd_deduction": 47500, "qcd_tax": 792.83, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 26.67, "cash_itemized_deductible_charitable": 7153.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 26.67, "qcd_vs_cash_std": 1187.5, "qcd_vs_cash_best": 1187.5, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 10000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20152.85, "qcd_agi": 50803.25, "qcd_deduction": 47500, "qcd_tax": 330.33, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 185, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 20, "cash_itemized_deductible_charitable": 9653.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20, "qcd_vs_cash_std": 1650, "qcd_vs_cash_best": 1650, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 12500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 18027.85, "qcd_agi": 46178.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 174.43, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 12153.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 15000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15902.85, "qcd_agi": 41553.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 145.36, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.33, "cash_itemized_deductible_charitable": 14653.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.33, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 12750, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 17500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13777.85, "qcd_agi": 36928.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 124.59, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 11.43, "cash_itemized_deductible_charitable": 17153.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.43, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 14875, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 20000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 11652.85, "qcd_agi": 32303.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 109.02, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10, "cash_itemized_deductible_charitable": 19653.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 17000, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 22500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 9527.85, "qcd_agi": 27678.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 96.9, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.89, "cash_itemized_deductible_charitable": 22153.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.89, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 19125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 25000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 7402.85, "qcd_agi": 23053.25, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 87.21, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 24653.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 21250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 27500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5575.2, "qcd_agi": 18725.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 79.28, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.27, "cash_itemized_deductible_charitable": 27153.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.27, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 23077.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 30000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 4325.2, "qcd_agi": 14975.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 72.68, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.67, "cash_itemized_deductible_charitable": 29653.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.67, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 24327.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 32500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3075.2, "qcd_agi": 11225.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 67.09, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.15, "cash_itemized_deductible_charitable": 32153.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.15, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 25577.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 35000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1825.2, "qcd_agi": 7475.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 62.3, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.71, "cash_itemized_deductible_charitable": 34653.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.71, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 26827.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 37500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 575.2, "qcd_agi": 3725.61, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 58.14, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 37153.48, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 1980.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.33, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1980.33, "ss_taxable_delta": 28077.64, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 40000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 650.41, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 54.51, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5, "cash_itemized_deductible_charitable": 39653.48, "cash_best_itemizes": 1, "cash_best_deduction": 51653.48, "cash_best_tax": 1764.98, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.38, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1764.98, "ss_taxable_delta": 28652.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 42500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 51.3, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.71, "cash_itemized_deductible_charitable": 41235.43, "cash_best_itemizes": 1, "cash_best_deduction": 53235.43, "cash_best_tax": 1606.78, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.5, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1606.78, "ss_taxable_delta": 28652.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 45000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 48.45, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.44, "cash_itemized_deductible_charitable": 41235.43, "cash_best_itemizes": 1, "cash_best_deduction": 53235.43, "cash_best_tax": 1606.78, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12.75, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1606.78, "ss_taxable_delta": 28652.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 47500, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 45.9, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.21, "cash_itemized_deductible_charitable": 41235.43, "cash_best_itemizes": 1, "cash_best_deduction": 53235.43, "cash_best_tax": 1606.78, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12.07, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1606.78, "ss_taxable_delta": 28652.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 50000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 43.61, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4, "cash_itemized_deductible_charitable": 41235.43, "cash_best_itemizes": 1, "cash_best_deduction": 53235.43, "cash_best_tax": 1606.78, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.47, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1606.78, "ss_taxable_delta": 28652.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 1000000, "rmd_divisor": 24.6, "rmd": 40650.41, "ss_benefit": 60000, "gift": 111000, "base_ss_taxable": 28652.85, "base_agi": 69303.25, "base_deduction": 47500, "base_tax": 2180.33, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 19.64, "cash_std_deduction": 49500, "cash_std_tax": 1980.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 1.8, "cash_itemized_deductible_charitable": 41235.43, "cash_best_itemizes": 1, "cash_best_deduction": 53235.43, "cash_best_tax": 1606.78, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 5.17, "qcd_vs_cash_std": 1980.33, "qcd_vs_cash_best": 1606.78, "ss_taxable_delta": 28652.85, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 115300.81, "qcd_deduction": 47500, "qcd_tax": 7640.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 7640.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 7640.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 112800.81, "qcd_deduction": 47500, "qcd_tax": 7340.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 96, "cash_itemized_deductible_charitable": 1923.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 96, "qcd_vs_cash_std": 60, "qcd_vs_cash_best": 60, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 110300.81, "qcd_deduction": 47500, "qcd_tax": 7040.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 4423.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 360, "qcd_vs_cash_best": 360, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 107800.81, "qcd_deduction": 47500, "qcd_tax": 6740.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 32, "cash_itemized_deductible_charitable": 6923.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32, "qcd_vs_cash_std": 660, "qcd_vs_cash_best": 660, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 105300.81, "qcd_deduction": 47500, "qcd_tax": 6440.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 9423.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 960, "qcd_vs_cash_best": 960, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 102800.81, "qcd_deduction": 47500, "qcd_tax": 6140.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 19.2, "cash_itemized_deductible_charitable": 11923.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 19.2, "qcd_vs_cash_std": 1260, "qcd_vs_cash_best": 1260, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 100300.81, "qcd_deduction": 47500, "qcd_tax": 5840.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 14423.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1560, "qcd_vs_cash_best": 1560, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 97800.81, "qcd_deduction": 47500, "qcd_tax": 5540.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.71, "cash_itemized_deductible_charitable": 16923.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.71, "qcd_vs_cash_std": 1860, "qcd_vs_cash_best": 1860, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 95300.81, "qcd_deduction": 47500, "qcd_tax": 5240.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 19423.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 2160, "qcd_vs_cash_best": 2160, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 92800.81, "qcd_deduction": 47500, "qcd_tax": 4940.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10.67, "cash_itemized_deductible_charitable": 21923.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.67, "qcd_vs_cash_std": 2460, "qcd_vs_cash_best": 2460, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 33455.69, "qcd_agi": 89756.5, "qcd_deduction": 47500, "qcd_tax": 4574.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 122.61, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 24423.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 2825.32, "qcd_vs_cash_best": 2825.32, "ss_taxable_delta": 544.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 31330.69, "qcd_agi": 85131.5, "qcd_deduction": 47500, "qcd_tax": 4019.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 131.65, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.73, "cash_itemized_deductible_charitable": 26923.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.73, "qcd_vs_cash_std": 3380.32, "qcd_vs_cash_best": 3380.32, "ss_taxable_delta": 2669.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 29205.69, "qcd_agi": 80506.5, "qcd_deduction": 47500, "qcd_tax": 3464.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 139.18, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 29423.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 3935.32, "qcd_vs_cash_best": 3935.32, "ss_taxable_delta": 4794.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 27080.69, "qcd_agi": 75881.5, "qcd_deduction": 47500, "qcd_tax": 2909.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 145.55, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.38, "cash_itemized_deductible_charitable": 31923.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.38, "qcd_vs_cash_std": 4490.32, "qcd_vs_cash_best": 4490.32, "ss_taxable_delta": 6919.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 24955.69, "qcd_agi": 71256.5, "qcd_deduction": 47500, "qcd_tax": 2375.65, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 150.41, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 34423.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 5024.45, "qcd_vs_cash_best": 5024.45, "ss_taxable_delta": 9044.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 22830.69, "qcd_agi": 66631.5, "qcd_deduction": 47500, "qcd_tax": 1913.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 152.72, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.4, "cash_itemized_deductible_charitable": 36923.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 7400.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.4, "qcd_vs_cash_std": 5486.95, "qcd_vs_cash_best": 5486.95, "ss_taxable_delta": 11169.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20705.69, "qcd_agi": 62006.5, "qcd_deduction": 47500, "qcd_tax": 1450.65, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 154.74, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 39423.5, "cash_best_itemizes": 1, "cash_best_deduction": 51423.5, "cash_best_tax": 7169.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.77, "qcd_vs_cash_std": 5949.45, "qcd_vs_cash_best": 5718.63, "ss_taxable_delta": 13294.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 18580.69, "qcd_agi": 57381.5, "qcd_deduction": 47500, "qcd_tax": 988.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 156.52, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.65, "cash_itemized_deductible_charitable": 41923.5, "cash_best_itemizes": 1, "cash_best_deduction": 53923.5, "cash_best_tax": 6869.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 18.14, "qcd_vs_cash_std": 6411.95, "qcd_vs_cash_best": 5881.13, "ss_taxable_delta": 15419.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 16455.69, "qcd_agi": 52756.5, "qcd_deduction": 47500, "qcd_tax": 525.65, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 158.1, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 44423.5, "cash_best_itemizes": 1, "cash_best_deduction": 56423.5, "cash_best_tax": 6569.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 23.8, "qcd_vs_cash_std": 6874.45, "qcd_vs_cash_best": 6043.63, "ss_taxable_delta": 17544.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 14330.69, "qcd_agi": 48131.5, "qcd_deduction": 47500, "qcd_tax": 63.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 159.51, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.05, "cash_itemized_deductible_charitable": 46923.5, "cash_best_itemizes": 1, "cash_best_deduction": 58923.5, "cash_best_tax": 6269.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 28.86, "qcd_vs_cash_std": 7336.95, "qcd_vs_cash_best": 6206.13, "ss_taxable_delta": 19669.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 12205.69, "qcd_agi": 43506.5, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 152.8, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 49423.5, "cash_best_itemizes": 1, "cash_best_deduction": 61423.5, "cash_best_tax": 5969.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 33.42, "qcd_vs_cash_std": 7400.1, "qcd_vs_cash_best": 5969.28, "ss_taxable_delta": 21794.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 34000, "base_agi": 115300.81, "base_deduction": 47500, "base_tax": 7640.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 68.83, "cash_std_deduction": 49500, "cash_std_tax": 7400.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.16, "cash_itemized_deductible_charitable": 68603.98, "cash_best_itemizes": 1, "cash_best_deduction": 80603.98, "cash_best_tax": 3667.62, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 35.79, "qcd_vs_cash_std": 7400.1, "qcd_vs_cash_best": 3667.62, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 0, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 132300.81, "qcd_deduction": 47500, "qcd_tax": 9680.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 9680.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 9680.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 2500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 129800.81, "qcd_deduction": 47500, "qcd_tax": 9380.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 96, "cash_itemized_deductible_charitable": 1838.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 96, "qcd_vs_cash_std": 60, "qcd_vs_cash_best": 60, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 5000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 127300.81, "qcd_deduction": 47500, "qcd_tax": 9080.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 4338.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 360, "qcd_vs_cash_best": 360, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 7500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 124800.81, "qcd_deduction": 47500, "qcd_tax": 8780.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 32, "cash_itemized_deductible_charitable": 6838.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32, "qcd_vs_cash_std": 660, "qcd_vs_cash_best": 660, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 10000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 122300.81, "qcd_deduction": 47500, "qcd_tax": 8480.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 9338.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 960, "qcd_vs_cash_best": 960, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 12500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 119800.81, "qcd_deduction": 47500, "qcd_tax": 8180.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 19.2, "cash_itemized_deductible_charitable": 11838.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 19.2, "qcd_vs_cash_std": 1260, "qcd_vs_cash_best": 1260, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 15000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 50455.69, "qcd_agi": 116756.5, "qcd_deduction": 47500, "qcd_tax": 7814.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 124.35, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 14338.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1625.32, "qcd_vs_cash_best": 1625.32, "ss_taxable_delta": 544.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 17500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 48330.69, "qcd_agi": 112131.5, "qcd_deduction": 47500, "qcd_tax": 7259.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 138.3, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.71, "cash_itemized_deductible_charitable": 16838.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.71, "qcd_vs_cash_std": 2180.32, "qcd_vs_cash_best": 2180.32, "ss_taxable_delta": 2669.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 20000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 46205.69, "qcd_agi": 107506.5, "qcd_deduction": 47500, "qcd_tax": 6704.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 148.77, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 19338.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 2735.32, "qcd_vs_cash_best": 2735.32, "ss_taxable_delta": 4794.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 22500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 44080.69, "qcd_agi": 102881.5, "qcd_deduction": 47500, "qcd_tax": 6149.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 156.9, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10.67, "cash_itemized_deductible_charitable": 21838.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.67, "qcd_vs_cash_std": 3290.32, "qcd_vs_cash_best": 3290.32, "ss_taxable_delta": 6919.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 25000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 41955.69, "qcd_agi": 98256.5, "qcd_deduction": 47500, "qcd_tax": 5594.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 163.41, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 24338.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 3845.32, "qcd_vs_cash_best": 3845.32, "ss_taxable_delta": 9044.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 27500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 39830.69, "qcd_agi": 93631.5, "qcd_deduction": 47500, "qcd_tax": 5039.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 168.74, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.73, "cash_itemized_deductible_charitable": 26838.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.73, "qcd_vs_cash_std": 4400.32, "qcd_vs_cash_best": 4400.32, "ss_taxable_delta": 11169.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 30000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 37705.69, "qcd_agi": 89006.5, "qcd_deduction": 47500, "qcd_tax": 4484.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 173.18, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 29338.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 4955.32, "qcd_vs_cash_best": 4955.32, "ss_taxable_delta": 13294.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 32500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 35580.69, "qcd_agi": 84381.5, "qcd_deduction": 47500, "qcd_tax": 3929.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 176.93, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.38, "cash_itemized_deductible_charitable": 31838.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.38, "qcd_vs_cash_std": 5510.32, "qcd_vs_cash_best": 5510.32, "ss_taxable_delta": 15419.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 35000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 33455.69, "qcd_agi": 79756.5, "qcd_deduction": 47500, "qcd_tax": 3374.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 180.15, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 34338.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 6065.32, "qcd_vs_cash_best": 6065.32, "ss_taxable_delta": 17544.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 37500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 31330.69, "qcd_agi": 75131.5, "qcd_deduction": 47500, "qcd_tax": 2819.78, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 182.94, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.4, "cash_itemized_deductible_charitable": 36838.5, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9440.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.4, "qcd_vs_cash_std": 6620.32, "qcd_vs_cash_best": 6620.32, "ss_taxable_delta": 19669.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 40000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 29205.69, "qcd_agi": 70506.5, "qcd_deduction": 47500, "qcd_tax": 2300.65, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 184.49, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 39338.5, "cash_best_itemizes": 1, "cash_best_deduction": 51338.5, "cash_best_tax": 9219.48, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.52, "qcd_vs_cash_std": 7139.45, "qcd_vs_cash_best": 6918.83, "ss_taxable_delta": 21794.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 42500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 27080.69, "qcd_agi": 65881.5, "qcd_deduction": 47500, "qcd_tax": 1838.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 184.52, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.65, "cash_itemized_deductible_charitable": 41838.5, "cash_best_itemizes": 1, "cash_best_deduction": 53838.5, "cash_best_tax": 8919.48, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 17.9, "qcd_vs_cash_std": 7601.95, "qcd_vs_cash_best": 7081.33, "ss_taxable_delta": 23919.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 45000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 24955.69, "qcd_agi": 61256.5, "qcd_deduction": 47500, "qcd_tax": 1375.65, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 184.54, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 44338.5, "cash_best_itemizes": 1, "cash_best_deduction": 56338.5, "cash_best_tax": 8619.48, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 23.57, "qcd_vs_cash_std": 8064.45, "qcd_vs_cash_best": 7243.83, "ss_taxable_delta": 26044.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 47500, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 22830.69, "qcd_agi": 56631.5, "qcd_deduction": 47500, "qcd_tax": 913.15, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 184.57, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.05, "cash_itemized_deductible_charitable": 46838.5, "cash_best_itemizes": 1, "cash_best_deduction": 58838.5, "cash_best_tax": 8319.48, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 28.64, "qcd_vs_cash_std": 8526.95, "qcd_vs_cash_best": 7406.33, "ss_taxable_delta": 28169.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 50000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 20705.69, "qcd_agi": 52006.5, "qcd_deduction": 47500, "qcd_tax": 450.65, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 184.59, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 49338.5, "cash_best_itemizes": 1, "cash_best_deduction": 61338.5, "cash_best_tax": 8019.48, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 33.21, "qcd_vs_cash_std": 8989.45, "qcd_vs_cash_best": 7568.83, "ss_taxable_delta": 30294.31, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 75, "ira_balance": 2000000, "rmd_divisor": 24.6, "rmd": 81300.81, "ss_benefit": 60000, "gift": 111000, "base_ss_taxable": 51000, "base_agi": 132300.81, "base_deduction": 47500, "base_tax": 9680.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 87.21, "cash_std_deduction": 49500, "cash_std_tax": 9440.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.16, "cash_itemized_deductible_charitable": 78718.98, "cash_best_itemizes": 1, "cash_best_deduction": 90718.98, "cash_best_tax": 4493.82, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 46.72, "qcd_vs_cash_std": 9440.1, "qcd_vs_cash_best": 4493.82, "ss_taxable_delta": 51000, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 6639.6, "qcd_agi": 31392.08, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5126.24, "qcd_agi": 27378.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 2343.04, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 1513.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3876.24, "qcd_agi": 23628.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 4843.04, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2763.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2626.24, "qcd_agi": 19878.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 7343.04, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4013.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1376.24, "qcd_agi": 16128.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 9843.04, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 5263.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 126.24, "qcd_agi": 12378.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12343.04, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6513.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 9752.48, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14843.04, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 7252.48, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17343.04, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 4752.48, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2252.48, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 6639.6, "base_agi": 31392.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 18678.29, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6639.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 0, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 15139.6, "qcd_agi": 39892.08, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 2500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 13014.6, "qcd_agi": 35267.08, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 2300.54, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 5000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 10889.6, "qcd_agi": 30642.08, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 4800.54, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 7500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 8764.6, "qcd_agi": 26017.08, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 7300.54, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 10000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 6639.6, "qcd_agi": 21392.08, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 9800.54, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 12500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5126.24, "qcd_agi": 17378.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 12300.54, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 10013.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 15000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3876.24, "qcd_agi": 13628.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 14800.54, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 11263.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 17500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2626.24, "qcd_agi": 9878.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 17300.54, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 12513.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 20000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1376.24, "qcd_agi": 6128.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 19800.54, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 13763.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 22500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 126.24, "qcd_agi": 2378.71, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 22300.54, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15013.37, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 25000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 27500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 30000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 32500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 35000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 37500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 40000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 42500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 45000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 47500, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 50000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 500000, "rmd_divisor": 20.2, "rmd": 24752.48, "ss_benefit": 60000, "gift": 111000, "base_ss_taxable": 15139.6, "base_agi": 39892.08, "base_deduction": 47500, "base_tax": 0, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 0, "cash_std_deduction": 49500, "cash_std_tax": 0, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 0, "cash_itemized_deductible_charitable": 23735.79, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 0, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 0, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 15139.6, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 27679.21, "qcd_agi": 77184.16, "qcd_deduction": 47500, "qcd_tax": 3066.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 3066.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 3066.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 25554.21, "qcd_agi": 72559.16, "qcd_deduction": 47500, "qcd_tax": 2511.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 96, "cash_itemized_deductible_charitable": 2114.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 96, "qcd_vs_cash_std": 315, "qcd_vs_cash_best": 315, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 23429.21, "qcd_agi": 67934.16, "qcd_deduction": 47500, "qcd_tax": 2043.42, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 204.54, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 4614.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 782.68, "qcd_vs_cash_best": 782.68, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 21304.21, "qcd_agi": 63309.16, "qcd_deduction": 47500, "qcd_tax": 1580.92, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 198.02, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 32, "cash_itemized_deductible_charitable": 7114.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32, "qcd_vs_cash_std": 1245.18, "qcd_vs_cash_best": 1245.18, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 19179.21, "qcd_agi": 58684.16, "qcd_deduction": 47500, "qcd_tax": 1118.42, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 194.77, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 9614.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 1707.68, "qcd_vs_cash_best": 1707.68, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 17054.21, "qcd_agi": 54059.16, "qcd_deduction": 47500, "qcd_tax": 655.92, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 192.81, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 19.2, "cash_itemized_deductible_charitable": 12114.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 19.2, "qcd_vs_cash_std": 2170.18, "qcd_vs_cash_best": 2170.18, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 14929.21, "qcd_agi": 49434.16, "qcd_deduction": 47500, "qcd_tax": 193.42, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 191.51, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 14614.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 2632.68, "qcd_vs_cash_best": 2632.68, "ss_taxable_delta": 12750, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 12804.21, "qcd_agi": 44809.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 175.21, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.71, "cash_itemized_deductible_charitable": 17114.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.71, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2826.1, "ss_taxable_delta": 14875, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 10679.21, "qcd_agi": 40184.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 153.3, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 19614.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2826.1, "ss_taxable_delta": 17000, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 8554.21, "qcd_agi": 35559.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 136.27, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10.67, "cash_itemized_deductible_charitable": 22114.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.67, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2826.1, "ss_taxable_delta": 19125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 6429.21, "qcd_agi": 30934.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 122.64, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 24614.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2826.1, "ss_taxable_delta": 21250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5002.48, "qcd_agi": 27007.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 111.49, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.73, "cash_itemized_deductible_charitable": 27114.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.73, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2826.1, "ss_taxable_delta": 22676.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3752.48, "qcd_agi": 23257.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 102.2, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 29614.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2826.1, "ss_taxable_delta": 23926.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2502.48, "qcd_agi": 19507.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 94.34, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.38, "cash_itemized_deductible_charitable": 32114.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.38, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2826.1, "ss_taxable_delta": 25176.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1252.48, "qcd_agi": 15757.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 87.6, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 34614.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2826.1, "ss_taxable_delta": 26426.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2.48, "qcd_agi": 12007.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 81.76, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.4, "cash_itemized_deductible_charitable": 37114.08, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 2826.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.4, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2826.1, "ss_taxable_delta": 27676.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 9504.95, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 76.65, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 39614.08, "cash_best_itemizes": 1, "cash_best_deduction": 51614.08, "cash_best_tax": 2572.41, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12.34, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2572.41, "ss_taxable_delta": 27679.21, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 7004.95, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 72.14, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.65, "cash_itemized_deductible_charitable": 42114.08, "cash_best_itemizes": 1, "cash_best_deduction": 54114.08, "cash_best_tax": 2307.01, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 17.86, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2307.01, "ss_taxable_delta": 27679.21, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 4504.95, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 68.14, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 44614.08, "cash_best_itemizes": 1, "cash_best_deduction": 56614.08, "cash_best_tax": 2057.01, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 22.42, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 2057.01, "ss_taxable_delta": 27679.21, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 2004.95, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 64.55, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.05, "cash_itemized_deductible_charitable": 45924.57, "cash_best_itemizes": 1, "cash_best_deduction": 57924.57, "cash_best_tax": 1925.96, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 1925.96, "ss_taxable_delta": 27679.21, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 61.32, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 45924.57, "cash_best_itemizes": 1, "cash_best_deduction": 57924.57, "cash_best_tax": 1925.96, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 22.8, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 1925.96, "ss_taxable_delta": 27679.21, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 27679.21, "base_agi": 77184.16, "base_deduction": 47500, "base_tax": 3066.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 27.62, "cash_std_deduction": 49500, "cash_std_tax": 2826.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.16, "cash_itemized_deductible_charitable": 45924.57, "cash_best_itemizes": 1, "cash_best_deduction": 57924.57, "cash_best_tax": 1925.96, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.27, "qcd_vs_cash_std": 2826.1, "qcd_vs_cash_best": 1925.96, "ss_taxable_delta": 27679.21, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 0, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 36179.21, "qcd_agi": 85684.16, "qcd_deduction": 47500, "qcd_tax": 4086.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 4086.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 4086.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 2500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34054.21, "qcd_agi": 81059.16, "qcd_deduction": 47500, "qcd_tax": 3531.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 96, "cash_itemized_deductible_charitable": 2071.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 96, "qcd_vs_cash_std": 315, "qcd_vs_cash_best": 315, "ss_taxable_delta": 2125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 5000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 31929.21, "qcd_agi": 76434.16, "qcd_deduction": 47500, "qcd_tax": 2976.1, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 222, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 4571.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 870, "qcd_vs_cash_best": 870, "ss_taxable_delta": 4250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 7500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 29804.21, "qcd_agi": 71809.16, "qcd_deduction": 47500, "qcd_tax": 2430.92, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 220.69, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 32, "cash_itemized_deductible_charitable": 7071.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32, "qcd_vs_cash_std": 1415.18, "qcd_vs_cash_best": 1415.18, "ss_taxable_delta": 6375, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 10000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 27679.21, "qcd_agi": 67184.16, "qcd_deduction": 47500, "qcd_tax": 1968.42, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 211.77, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 9571.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 1877.68, "qcd_vs_cash_best": 1877.68, "ss_taxable_delta": 8500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 12500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 25554.21, "qcd_agi": 62559.16, "qcd_deduction": 47500, "qcd_tax": 1505.92, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 206.41, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 19.2, "cash_itemized_deductible_charitable": 12071.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 19.2, "qcd_vs_cash_std": 2340.18, "qcd_vs_cash_best": 2340.18, "ss_taxable_delta": 10625, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 15000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 23429.21, "qcd_agi": 57934.16, "qcd_deduction": 47500, "qcd_tax": 1043.42, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 202.85, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 14571.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 2802.68, "qcd_vs_cash_best": 2802.68, "ss_taxable_delta": 12750, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 17500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 21304.21, "qcd_agi": 53309.16, "qcd_deduction": 47500, "qcd_tax": 580.92, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 200.3, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.71, "cash_itemized_deductible_charitable": 17071.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.71, "qcd_vs_cash_std": 3265.18, "qcd_vs_cash_best": 3265.18, "ss_taxable_delta": 14875, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 20000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 19179.21, "qcd_agi": 48684.16, "qcd_deduction": 47500, "qcd_tax": 118.42, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 198.38, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 19571.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 3727.68, "qcd_vs_cash_best": 3727.68, "ss_taxable_delta": 17000, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 22500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 17054.21, "qcd_agi": 44059.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 181.6, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10.67, "cash_itemized_deductible_charitable": 22071.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.67, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 3846.1, "ss_taxable_delta": 19125, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 25000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 14929.21, "qcd_agi": 39434.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 163.44, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 24571.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 3846.1, "ss_taxable_delta": 21250, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 27500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 12804.21, "qcd_agi": 34809.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 148.59, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.73, "cash_itemized_deductible_charitable": 27071.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.73, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 3846.1, "ss_taxable_delta": 23375, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 30000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 10679.21, "qcd_agi": 30184.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 136.2, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 29571.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 3846.1, "ss_taxable_delta": 25500, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 32500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 8554.21, "qcd_agi": 25559.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 125.73, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.38, "cash_itemized_deductible_charitable": 32071.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.38, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 3846.1, "ss_taxable_delta": 27625, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 35000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 6429.21, "qcd_agi": 20934.16, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 116.75, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 34571.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 3846.1, "ss_taxable_delta": 29750, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 37500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 5002.48, "qcd_agi": 17007.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 108.96, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.4, "cash_itemized_deductible_charitable": 37071.58, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 3846.1, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.4, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 3846.1, "ss_taxable_delta": 31176.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 40000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 3752.48, "qcd_agi": 13257.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 102.15, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 39571.58, "cash_best_itemizes": 1, "cash_best_deduction": 51571.58, "cash_best_tax": 3597.51, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12.21, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 3597.51, "ss_taxable_delta": 32426.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 42500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2502.48, "qcd_agi": 9507.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 96.14, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.65, "cash_itemized_deductible_charitable": 42071.58, "cash_best_itemizes": 1, "cash_best_deduction": 54071.58, "cash_best_tax": 3297.51, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 18.56, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 3297.51, "ss_taxable_delta": 33676.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 45000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 1252.48, "qcd_agi": 5757.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 90.8, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 44571.58, "cash_best_itemizes": 1, "cash_best_deduction": 56571.58, "cash_best_tax": 2997.51, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24.19, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 2997.51, "ss_taxable_delta": 34926.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 47500, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 2.48, "qcd_agi": 2007.43, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 86.02, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.05, "cash_itemized_deductible_charitable": 47071.58, "cash_best_itemizes": 1, "cash_best_deduction": 59071.58, "cash_best_tax": 2697.51, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 29.23, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 2697.51, "ss_taxable_delta": 36176.73, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 50000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 81.72, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 49571.58, "cash_best_itemizes": 1, "cash_best_deduction": 61571.58, "cash_best_tax": 2411.26, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 33.5, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 2411.26, "ss_taxable_delta": 36179.21, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 1000000, "rmd_divisor": 20.2, "rmd": 49504.95, "ss_benefit": 60000, "gift": 111000, "base_ss_taxable": 36179.21, "base_agi": 85684.16, "base_deduction": 47500, "base_tax": 4086.1, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 36.81, "cash_std_deduction": 49500, "cash_std_tax": 3846.1, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.16, "cash_itemized_deductible_charitable": 50982.07, "cash_best_itemizes": 1, "cash_best_deduction": 62982.07, "cash_best_tax": 2270.21, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16.36, "qcd_vs_cash_std": 3846.1, "qcd_vs_cash_best": 2270.21, "ss_taxable_delta": 36179.21, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 0, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 133009.9, "qcd_deduction": 47500, "qcd_tax": 9765.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47500, "cash_std_tax": 9765.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47500, "cash_best_tax": 9765.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 2500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 130509.9, "qcd_deduction": 47500, "qcd_tax": 9465.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 96, "cash_itemized_deductible_charitable": 1834.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 96, "qcd_vs_cash_std": 60, "qcd_vs_cash_best": 60, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 5000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 128009.9, "qcd_deduction": 47500, "qcd_tax": 9165.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 48, "cash_itemized_deductible_charitable": 4334.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 48, "qcd_vs_cash_std": 360, "qcd_vs_cash_best": 360, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 7500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 125509.9, "qcd_deduction": 47500, "qcd_tax": 8865.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 32, "cash_itemized_deductible_charitable": 6834.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32, "qcd_vs_cash_std": 660, "qcd_vs_cash_best": 660, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 10000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 123009.9, "qcd_deduction": 47500, "qcd_tax": 8565.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 24, "cash_itemized_deductible_charitable": 9334.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 24, "qcd_vs_cash_std": 960, "qcd_vs_cash_best": 960, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 12500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 120509.9, "qcd_deduction": 47500, "qcd_tax": 8265.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 19.2, "cash_itemized_deductible_charitable": 11834.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 19.2, "qcd_vs_cash_std": 1260, "qcd_vs_cash_best": 1260, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 15000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 118009.9, "qcd_deduction": 47500, "qcd_tax": 7965.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16, "cash_itemized_deductible_charitable": 14334.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16, "qcd_vs_cash_std": 1560, "qcd_vs_cash_best": 1560, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 17500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 115509.9, "qcd_deduction": 47500, "qcd_tax": 7665.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.71, "cash_itemized_deductible_charitable": 16834.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.71, "qcd_vs_cash_std": 1860, "qcd_vs_cash_best": 1860, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 20000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 113009.9, "qcd_deduction": 47500, "qcd_tax": 7365.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12, "cash_itemized_deductible_charitable": 19334.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12, "qcd_vs_cash_std": 2160, "qcd_vs_cash_best": 2160, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 22500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 110509.9, "qcd_deduction": 47500, "qcd_tax": 7065.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10.67, "cash_itemized_deductible_charitable": 21834.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.67, "qcd_vs_cash_std": 2460, "qcd_vs_cash_best": 2460, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 25000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 108009.9, "qcd_deduction": 47500, "qcd_tax": 6765.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.6, "cash_itemized_deductible_charitable": 24334.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 9.6, "qcd_vs_cash_std": 2760, "qcd_vs_cash_best": 2760, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 27500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 105509.9, "qcd_deduction": 47500, "qcd_tax": 6465.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.73, "cash_itemized_deductible_charitable": 26834.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8.73, "qcd_vs_cash_std": 3060, "qcd_vs_cash_best": 3060, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 30000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 103009.9, "qcd_deduction": 47500, "qcd_tax": 6165.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8, "cash_itemized_deductible_charitable": 29334.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 8, "qcd_vs_cash_std": 3360, "qcd_vs_cash_best": 3360, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 32500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 100509.9, "qcd_deduction": 47500, "qcd_tax": 5865.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 7.38, "cash_itemized_deductible_charitable": 31834.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 7.38, "qcd_vs_cash_std": 3660, "qcd_vs_cash_best": 3660, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 35000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 98009.9, "qcd_deduction": 47500, "qcd_tax": 5565.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.86, "cash_itemized_deductible_charitable": 34334.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.86, "qcd_vs_cash_std": 3960, "qcd_vs_cash_best": 3960, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 37500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 95509.9, "qcd_deduction": 47500, "qcd_tax": 5265.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6.4, "cash_itemized_deductible_charitable": 36834.95, "cash_best_itemizes": 0, "cash_best_deduction": 49500, "cash_best_tax": 9525.19, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 6.4, "qcd_vs_cash_std": 4260, "qcd_vs_cash_best": 4260, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 40000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 34000, "qcd_agi": 93009.9, "qcd_deduction": 47500, "qcd_tax": 4965.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 120, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 6, "cash_itemized_deductible_charitable": 39334.95, "cash_best_itemizes": 1, "cash_best_deduction": 51334.95, "cash_best_tax": 9304.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.5, "qcd_vs_cash_std": 4560, "qcd_vs_cash_best": 4339.81, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 42500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 33633.42, "qcd_agi": 90143.32, "qcd_deduction": 47500, "qcd_tax": 4621.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 121.04, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.65, "cash_itemized_deductible_charitable": 41834.95, "cash_best_itemizes": 1, "cash_best_deduction": 53834.95, "cash_best_tax": 9004.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 17.89, "qcd_vs_cash_std": 4903.99, "qcd_vs_cash_best": 4383.8, "ss_taxable_delta": 366.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 45000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 31508.42, "qcd_agi": 85518.32, "qcd_deduction": 47500, "qcd_tax": 4066.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 126.64, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.33, "cash_itemized_deductible_charitable": 44334.95, "cash_best_itemizes": 1, "cash_best_deduction": 56334.95, "cash_best_tax": 8704.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 23.56, "qcd_vs_cash_std": 5458.99, "qcd_vs_cash_best": 4638.8, "ss_taxable_delta": 2491.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 47500, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 29383.42, "qcd_agi": 80893.32, "qcd_deduction": 47500, "qcd_tax": 3511.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 131.66, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 5.05, "cash_itemized_deductible_charitable": 46834.95, "cash_best_itemizes": 1, "cash_best_deduction": 58834.95, "cash_best_tax": 8404.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 28.64, "qcd_vs_cash_std": 6013.99, "qcd_vs_cash_best": 4893.8, "ss_taxable_delta": 4616.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 50000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 27258.42, "qcd_agi": 76268.32, "qcd_deduction": 47500, "qcd_tax": 2956.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 136.18, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 4.8, "cash_itemized_deductible_charitable": 49334.95, "cash_best_itemizes": 1, "cash_best_deduction": 61334.95, "cash_best_tax": 8104.99, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 33.2, "qcd_vs_cash_std": 6568.99, "qcd_vs_cash_best": 5148.8, "ss_taxable_delta": 6741.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 40000, "gift": 111000, "base_ss_taxable": 34000, "base_agi": 133009.9, "base_deduction": 47500, "base_tax": 9765.19, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 87.97, "cash_std_deduction": 49500, "cash_std_tax": 9525.19, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 2.16, "cash_itemized_deductible_charitable": 79140.89, "cash_best_itemizes": 1, "cash_best_deduction": 91140.89, "cash_best_tax": 4528.28, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 47.18, "qcd_vs_cash_std": 9525.19, "qcd_vs_cash_best": 4528.28, "ss_taxable_delta": 34000, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 0, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 150009.9, "qcd_deduction": 47498.81, "qcd_tax": 11976.44, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": null, "cash_std_deduction": 47498.81, "cash_std_tax": 11976.44, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": null, "cash_itemized_deductible_charitable": 0, "cash_best_itemizes": 0, "cash_best_deduction": 47498.81, "cash_best_tax": 11976.44, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": null, "qcd_vs_cash_std": 0, "qcd_vs_cash_best": 0, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 2500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 147509.9, "qcd_deduction": 47500, "qcd_tax": 11505.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 188.5, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 164.44, "cash_itemized_deductible_charitable": 1749.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 164.44, "qcd_vs_cash_std": 60.14, "qcd_vs_cash_best": 60.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 5000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 145009.9, "qcd_deduction": 47500, "qcd_tax": 11205.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 154.25, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 82.22, "cash_itemized_deductible_charitable": 4249.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 82.22, "qcd_vs_cash_std": 360.14, "qcd_vs_cash_best": 360.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 7500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 142509.9, "qcd_deduction": 47500, "qcd_tax": 10905.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 142.83, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 54.81, "cash_itemized_deductible_charitable": 6749.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 54.81, "qcd_vs_cash_std": 660.14, "qcd_vs_cash_best": 660.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 10000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 140009.9, "qcd_deduction": 47500, "qcd_tax": 10605.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 137.13, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 41.11, "cash_itemized_deductible_charitable": 9249.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 41.11, "qcd_vs_cash_std": 960.14, "qcd_vs_cash_best": 960.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 12500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 137509.9, "qcd_deduction": 47500, "qcd_tax": 10305.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 133.7, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 32.89, "cash_itemized_deductible_charitable": 11749.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32.89, "qcd_vs_cash_std": 1260.14, "qcd_vs_cash_best": 1260.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 15000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 135009.9, "qcd_deduction": 47500, "qcd_tax": 10005.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 131.42, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 27.41, "cash_itemized_deductible_charitable": 14249.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 27.41, "qcd_vs_cash_std": 1560.14, "qcd_vs_cash_best": 1560.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 17500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 132509.9, "qcd_deduction": 47500, "qcd_tax": 9705.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 129.79, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 23.49, "cash_itemized_deductible_charitable": 16749.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 23.49, "qcd_vs_cash_std": 1860.14, "qcd_vs_cash_best": 1860.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 20000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 130009.9, "qcd_deduction": 47500, "qcd_tax": 9405.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 128.56, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 20.56, "cash_itemized_deductible_charitable": 19249.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 20.56, "qcd_vs_cash_std": 2160.14, "qcd_vs_cash_best": 2160.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 22500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 127509.9, "qcd_deduction": 47500, "qcd_tax": 9105.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 127.61, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 18.27, "cash_itemized_deductible_charitable": 21749.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 18.27, "qcd_vs_cash_std": 2460.14, "qcd_vs_cash_best": 2460.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 25000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 125009.9, "qcd_deduction": 47500, "qcd_tax": 8805.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 126.85, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 16.44, "cash_itemized_deductible_charitable": 24249.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 16.44, "qcd_vs_cash_std": 2760.14, "qcd_vs_cash_best": 2760.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 27500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 122509.9, "qcd_deduction": 47500, "qcd_tax": 8505.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 126.23, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 14.95, "cash_itemized_deductible_charitable": 26749.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 14.95, "qcd_vs_cash_std": 3060.14, "qcd_vs_cash_best": 3060.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 30000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 51000, "qcd_agi": 120009.9, "qcd_deduction": 47500, "qcd_tax": 8205.19, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 125.71, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 13.7, "cash_itemized_deductible_charitable": 29249.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 13.7, "qcd_vs_cash_std": 3360.14, "qcd_vs_cash_best": 3360.14, "ss_taxable_delta": 0, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 32500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 50633.42, "qcd_agi": 117143.32, "qcd_deduction": 47500, "qcd_tax": 7861.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 126.62, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 12.65, "cash_itemized_deductible_charitable": 31749.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 12.65, "qcd_vs_cash_std": 3704.13, "qcd_vs_cash_best": 3704.13, "ss_taxable_delta": 366.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 35000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 48508.42, "qcd_agi": 112518.32, "qcd_deduction": 47500, "qcd_tax": 7306.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 133.44, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 11.75, "cash_itemized_deductible_charitable": 34249.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 11.75, "qcd_vs_cash_std": 4259.13, "qcd_vs_cash_best": 4259.13, "ss_taxable_delta": 2491.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 37500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 46383.42, "qcd_agi": 107893.32, "qcd_deduction": 47500, "qcd_tax": 6751.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 139.34, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10.96, "cash_itemized_deductible_charitable": 36749.95, "cash_best_itemizes": 0, "cash_best_deduction": 49498.81, "cash_best_tax": 11565.33, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 10.96, "qcd_vs_cash_std": 4814.13, "qcd_vs_cash_best": 4814.13, "ss_taxable_delta": 4616.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 40000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 44258.42, "qcd_agi": 103268.32, "qcd_deduction": 47500, "qcd_tax": 6196.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 144.51, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 10.28, "cash_itemized_deductible_charitable": 39249.95, "cash_best_itemizes": 1, "cash_best_deduction": 51248.76, "cash_best_tax": 11355.34, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 15.53, "qcd_vs_cash_std": 5369.13, "qcd_vs_cash_best": 5159.14, "ss_taxable_delta": 6741.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 42500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 42133.42, "qcd_agi": 98643.32, "qcd_deduction": 47500, "qcd_tax": 5641.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 149.06, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.67, "cash_itemized_deductible_charitable": 41749.95, "cash_best_itemizes": 1, "cash_best_deduction": 53748.76, "cash_best_tax": 11055.34, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 21.67, "qcd_vs_cash_std": 5924.13, "qcd_vs_cash_best": 5414.14, "ss_taxable_delta": 8866.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 45000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 40008.42, "qcd_agi": 94018.32, "qcd_deduction": 47500, "qcd_tax": 5086.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 153.12, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 9.14, "cash_itemized_deductible_charitable": 44249.95, "cash_best_itemizes": 1, "cash_best_deduction": 56248.76, "cash_best_tax": 10755.34, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 27.14, "qcd_vs_cash_std": 6479.13, "qcd_vs_cash_best": 5669.14, "ss_taxable_delta": 10991.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 47500, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 37883.42, "qcd_agi": 89393.32, "qcd_deduction": 47500, "qcd_tax": 4531.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 156.74, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.65, "cash_itemized_deductible_charitable": 46749.95, "cash_best_itemizes": 1, "cash_best_deduction": 58748.76, "cash_best_tax": 10455.34, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 32.02, "qcd_vs_cash_std": 7034.13, "qcd_vs_cash_best": 5924.14, "ss_taxable_delta": 13116.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 50000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 35758.42, "qcd_agi": 84768.32, "qcd_deduction": 47500, "qcd_tax": 3976.2, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 160, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 8.22, "cash_itemized_deductible_charitable": 49249.95, "cash_best_itemizes": 1, "cash_best_deduction": 61248.76, "cash_best_tax": 10155.34, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 36.42, "qcd_vs_cash_std": 7589.13, "qcd_vs_cash_best": 6179.14, "ss_taxable_delta": 15241.58, "irmaa_delta_per_person": 0 }, { "filing": "mfj", "age": 80, "ira_balance": 2000000, "rmd_divisor": 20.2, "rmd": 99009.9, "ss_benefit": 60000, "gift": 111000, "base_ss_taxable": 51000, "base_agi": 150009.9, "base_deduction": 47498.81, "base_tax": 11976.44, "base_irmaa_per_person": 0, "qcd_ss_taxable": 0, "qcd_agi": 0, "qcd_deduction": 47500, "qcd_tax": 0, "qcd_irmaa_per_person": 0, "qcd_saved_per_1k": 107.9, "cash_std_deduction": 49498.81, "cash_std_tax": 11565.33, "cash_std_irmaa_per_person": 0, "cash_std_saved_per_1k": 3.7, "cash_itemized_deductible_charitable": 89255.89, "cash_best_itemizes": 1, "cash_best_deduction": 101254.7, "cash_best_tax": 5354.62, "cash_best_irmaa_per_person": 0, "cash_best_saved_per_1k": 59.66, "qcd_vs_cash_std": 11565.33, "qcd_vs_cash_best": 5354.62, "ss_taxable_delta": 51000, "irmaa_delta_per_person": 0 } ], "crossover_rows_gift_exceeds_rmd": 0, "related": [ { "title": "QCD Calculator", "url": "https://quantcalc.app/qcd-calculator/" }, { "title": "How much can I give to charity from my IRA?", "url": "https://quantcalc.app/answers/how-much-can-i-give-to-charity-from-my-ira/" }, { "title": "RMD Table 2026", "url": "https://quantcalc.app/rmd-table-2026/" }, { "title": "IRMAA Brackets 2026", "url": "https://quantcalc.app/irmaa-brackets-2026/" }, { "title": "Tax Torpedo Calculator", "url": "https://quantcalc.app/tax-torpedo/" }, { "title": "2027 vs 2026 changes", "url": "https://quantcalc.app/data/2027-vs-2026-changes/" } ] }