13) Taxpayer and Spouse are a married couple who file jointly. During 2019, Taxpayer earned salary from her employer of $150,000 and Spouse earned salary from his employer of $110,000. Determine the couple's Additional Medicare Tax for the year.

14) In 2019, Taxpayer, whose filing status is Single, realized the following gains and losses from the sale of investments. Determine the amount and nature of Taxpayer's gain and loss after netting.

• $2,200 long-term capital gain
• $24,800 short-term capital gain
• $9,100 long-term capital loss
• $15,000 short-term capital loss

A) $2,900 net long-term capital loss

B) $2,900 net short-term capital gain

C) $2,900 net long-term capital gain

D) $2,900 net short-term capital loss

E) None of the choices is correct