Boyd Salzer, an unmarried individual, has $236,750 AGI consisting of the following items:

Salary	$ 207,000
Interest income	4,750
Dividend income	9,500
Rental income from real property	15,500

Required:

1. Compute Mr. Salzers Medicare contribution tax.
2. Compute the Medicare contribution tax if Boyd Salzer files a joint income tax return with his wife Harriet.

REQUIRED A

Medicare contribution tax ____(round your answer to the nearest whole dollar amount)

REQUIRED B

Medicare contribution tax ____

THIS IS A TAX CLASS