Boyd Salzer, an unmarried individual, has $246,400 AGI consisting of the following items:

Salary	$	214,000
Interest income		3,800
Dividend income		11,100
Rental income from real property		17,500

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.