modified adjusted gross income
(B)The term “modified adjusted gross income” means adjusted gross income increased by— (i)any amount excluded from gross income under section 911, (ii)any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax, and (iii)an amount equal to the portion of the taxpayer’s social security benefits (as defined in) which is not included in gross income under section 86 for the taxable year.