Respond to the following independent situations:
a. Masa and Haiming, husband and wife, filing jointly, earn $275,000 in salaries and do not have any net investment income.
(1). How much in surtax will Masa and Haiming be assessed on their Form 1040 for 2015?
b. Masa and Haiming, husband and wife, filing jointly, earn $200,000 in salaries and $50,000 in capital gains, $50,000 in dividends, and $25,000 in savings interest for a total MAGI of $325,000.
(1). How much in surtax will Masa and Haiming be assessed on their Form 1040 for 2015?
c. Masa and Haiming, husband and wife, filing jointly, earn $320,000 in salaries and $50,000 in capital gains for a total MAGI of $370,000.
(1). How much in surtax will Masa and Haiming be assessed on their Form 1040 for 2015?