$32,000 for Married Filing Jointly. $0 for Married Filing Separately if the spouses lived together during the year. If your total income is more than the base amount, you might owe some tax on your Social Security benefits.
Pure water at 60F has about 27.78 inches of water column (INWC or INWG) per psi or approximately 0.43197 psi/ft. This is from memory; but it should be close. Fresh water: 0.43 psi per foot Sea water: 0.44 psi per foot. So, for each additional 10 feet of depth, figure about 4.3 to 4.4 psi increase in pressure. You can calculate this yourself by using the fact that fresh water weighs about 62.4 pounds per cubic foot (pcf) and sea water weighs about 64 pcf.
There are 1,728 cubic inches in a cubic foot. 62.4/1,728 = weight (in pounds) of a cubic inch of water. (0.036111 pounds). That cubic inch has a base area of 1 square inch and in one inch tall and weighs. 0.036111 pounds for every inch taller you make it. 1 PSI takes 1/.036111 inches of water to equate. (27.692 column of water with a base area of one square inch weighs 1 pound).