Conner and Olivia are married with no dependents and they file a joint return for the tax year. Their income consists of combined wages, reported on Forms W-2, totaling $150,000. In addition, they have $2,000 of taxable interest, reported on Form 1099-INT, and $1,000 of dividend payments, reported on Form 1099-DIV. They have no other income or adjustments, and no deductions or modifications to investment income. What is Conner and Olivia's net investment income tax?

$0

$38

$76

$114