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Boyd Salzer, an unmarried individual, has $233,500 AGI consisting of the following items: Salary Interest income Dividend income Rental income from real property $

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Boyd Salzer, an unmarried individual, has $233,500 AGI consisting of the following items: Salary Interest income Dividend income Rental income from real property $ 202,000 4,350 11,000 16,150 Required: a. Compute Mr. Salzer's Medicare contribution tax. b. Compute the Medicare contribution tax if Boyd Salzer files a joint income tax return with his wife Harriet.

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