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For a married couple filing jointly, how much must income be in excess of in order to have a 3.8% tax on the lesser of

For a married couple filing jointly, how much must income be in excess of in order to have a 3.8% tax on the lesser of their investment income or adjusted gross income (AGI)?

a $100,000

B $150,000

C $200,000

D $250,000

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