Alex files a single tax return and has adjusted gross income of $304,000. His net investment income is $51,000. What is the additional tax that he will pay on his net investment income for the year?

A. None of the choices are correct.

B. Zero.

C. $2,014.

D. $1,938.

E. $3,952.

Taxpayers are not required to file a tax return unless their gross income passes a certain threshold. This threshold is generally the ________.

A. Twice the applicable standard deduction amount

B. AMT exemption amount

C. The tax payer's allowed standard deduction

D. Applicable standard deduction amount plus the personal exemption amount