Boyd Salzer, an unmarried individual, has $238,700 AGI consisting of the following items:

Salary	$	209,500
Interest income		5,500
Dividend income		9,450
Rental income from real property		14,250

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