Andrea is an employee of Fern Corporation. She also has her own business working as a life coach. For 2018, Andrea's wages from Fern were $276,000. Her self-employment income was $50,600 (line 4, Form SE, based on 92.35% of net earnings as a life coach). If required, round any computations to two decimal places. Round final answers to the nearest dollar.

a. Compute the payroll, self-employment, and additional Medicare taxes for Andrea for 2018.

$ b. Assume the same facts except that Andrea's 2018 self-employment activities resulted in a loss of $52,200. Compute the payroll, self-employment, and additional Medicare taxes for Andrea for 2018. $

c. Compute Andrea's NIIT for 2018 using wages of $276,000, self-employment income of $50,600 and NII of $26,000. There are no expenses allocable to any investment income. $