Deandre, a single trader was a shareholder in an S Corp. The corporation was sold in 2018, and received proceeds of $85,000 from sale. His only other income for year was $150,000 in wages. If DeAndre materially participated in the S corps business activities, how much of his income is subject to net investment income tax?

A. $0 B. $35,000 C. $85,000 D. $235,000